PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. RAMA ALLIED PRODUCTS MARKETING PVT. LTD.

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ITA/326/2024HC DelhiDLHC01038579202431 July 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal decided that the appeals should be dismissed as not pressed. The reasoning provided is that the appellant/revenue, through its counsel, stated that the tax effect in these appeals is less than Rs. 2 crores, as evidenced by an affidavit. Based on this submission, the revenue explicitly stated it would not press the appeals. Therefore, the appeals were dismissed accordingly. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit, when not pressed by the revenue, will be dismissed. No specific issue was left undecided; the operative direction was the dismissal of the appeals.

What were the facts?

These are two appeals, ITA 326/2024 and ITA 327/2024, filed by the Principal Commissioner of Income Tax (Central)-2 (the revenue) against Rama Allied Products Marketing Pvt. Ltd. (the assessee). The appeals challenge an order or action that is not specified in the provided text. The procedural history indicates that the revenue's counsel stated that the tax effect in these appeals is less than Rs. 2 crores, as per an affidavit filed by the revenue. Based on this submission, the revenue stated it would not press the appeals.

What were the issues?

1. Whether the appeals filed by the revenue should be dismissed as not pressed, given that the tax effect is below the threshold of Rs. 2 crores. The revenue, through its counsel Mr. Sanjay Kumar, argued that the tax effect in these appeals is less than Rs. 2 crores, as stated in paragraph 4 of the affidavit at pages 20-21. Consequently, the revenue submitted that it shall not press these appeals. The assessee's contentions are not recorded in the provided judgment.

AI-generated summary — verify with the full judgment below

$~2 & 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 326/2024 + ITA 327/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin, JSC and Ms. Easha, JSC.

versus

RAMA ALLIED PRODUCTS MARKETING PVT. LTD. .....Respondent Through: Mr. Somil Agarwal, Adv. (VC), Dr. Rakesh Gupta, Mr. Dushyant Agarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

31.07.2025 1. Mr. Sanjay Kumar, Advocate, appearing for the appellant/revenue states that as the Tax effect in these appeals is less than Rs.2 crores as is clear from paragraph no. 4 of the affidavit at pages 20-21, he shall not press these appeals. 2. The appeals are, accordingly, dismissed as not pressed.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 31, 2025 acm

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 06/08/2025 at 12:02:04

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