PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI vs. RAGHAV KUMAR

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ITA/334/2018HC DelhiDLHC01033010201812 December 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect forming the subject matter of the appeal falls below INR 2 crores. Consequently, in light of the provisions made in Circular No. 9/2024 dated September 17, 2024, the appeal would not be liable to be continued. The reasoning is based on the explicit directive within the circular to withdraw or not pursue appeals with a tax effect below the specified threshold. The ratio decidendi is that appeals with a low tax effect, as defined by the circular, are to be dismissed on that ground. The operative direction was to dismiss the appeal. No issue was expressly left undecided.

What were the facts?

This appeal, ITA 334/2018, was filed by the Pr. Commissioner of Income Tax (Central)-3, New Delhi, against Raghav Kumar. The appeal concerns a tax effect that falls below INR 2 crores. The procedural history indicates that the appeal was filed before the Delhi High Court. The respondent, Raghav Kumar, was represented by 'None' during the proceedings. The High Court considered the provisions of Circular No. 9/2024 dated September 17, 2024, in relation to the tax effect in the present appeal.

What were the issues?

1. Whether the appeal, involving a tax effect below INR 2 crores, is liable to be continued in light of Circular No. 9/2024 dated September 17, 2024? Assessee (Revenue) Contentions: The appellant, Pr. Commissioner of Income Tax (Central)-3, New Delhi, through its counsel, argued that the tax effect in this appeal falls below INR 2 crores. They relied on Circular No. 9/2024 dated September 17, 2024, which provides guidelines for the withdrawal or non-pursuit of appeals with a low tax effect. Respondent Contentions: None recorded.

AI-generated summary — verify with the full judgment below

$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 334/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC, Mr. Parth Samwal, JSC with Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh and Mr. Himanshu Gaur, Advs.

versus

RAGHAV KUMAR

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

12.12.2024 CM APPL. 11055/2018 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. ITA 334/2018 Undisputedly, the tax effect which forms 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. The appeal is, consequently, dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

GIRISH KATHPALIA, J. DECEMBER 12, 2024/gunn 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 17/12/2024 at 11:40:12

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