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

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ITA/335/2018HC DelhiDLHC01032984201812 December 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the tax effect in the present appeal falls below INR 2 crores. Consequently, in light of the provisions 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 reasoning is directly based on the circular which mandates discontinuation of appeals with a tax effect below a certain threshold. No other issues were decided on merits as the appeal was disposed of on this preliminary ground. The ratio decidendi is that appeals with a tax effect below the threshold specified in the relevant circular are to be dismissed.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax (Central)-3, New Delhi, against an order concerning the respondent, Ritesh Kumar. The appeal was filed for the assessment year(s) not explicitly stated in the provided text. The core of the matter revolves around the tax effect, which is stated to be below INR 2 crores. The procedural history indicates that the appeal was filed before the Delhi High Court. The respondent, Ritesh Kumar, was represented by None.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable in light of the tax effect falling below the threshold stipulated in Circular No. 9/2024 dated 17 September 2024? (Question of law). The appellant (Revenue) contended that the appeal should be heard on merits. The respondent (Assessee) did not present any arguments as none appeared. The judgment does not record any specific arguments from the Revenue beyond the implicit assertion of the appeal's maintainability. The primary issue is the applicability of the circular regarding low tax effect to the present appeal.

AI-generated summary — verify with the full judgment below

$~102 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 335/2018 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

RITESH 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. 11056/2018 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. ITA 335/2018 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 11:40:07

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