COMMISSIONER OF INCOME TAX-I vs. AIRPORT AUTHORITY OF INDIA

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ITA/272/2013HC DelhiDLHC01064355201317 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law, which were the subject of the appeal, were expressly kept open to be urged and addressed in an appropriate future case. No decision was made on the merits of the substantive issues.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-I (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerns the assessment year(s) not specified in the judgment. The core of the dispute relates to a tax effect that falls below INR 2 Crores. The procedural history indicates that the Revenue has brought this matter before the High Court for adjudication.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below INR 2 Crores, as per Circular No. 9/2024 dated 17 September 2024? (Question of law) Assessee's Contention: The assessee is not recorded as having made any specific arguments in this excerpt. The judgment focuses on the Revenue's appeal and the applicability of the circular. Revenue's Contention: The Revenue has filed the appeal, implying they wish to pursue the matter. However, the judgment notes that the tax effect falls below the threshold stipulated in Circular No. 9/2024, which governs the withdrawal or non-pursuit of appeals by the Revenue based on tax effect.

Which sections of the Income-tax Act were involved?

Not Specified

AI-generated summary — verify with the full judgment below

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 272/2013

COMMISSIONER OF INCOME TAX-I

.....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Adv.

versus

AIRPORT AUTHORITY OF INDIA .....Respondent Through: Mr. Ved Jain, Mr. Neschay Kantoor and Ms. Soniya Dodeja, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

17.01.2025 1. Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 17, 2025/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 16:24:16

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