COMMISSIONER OF INCOME TAX vs. CHADHA SUGAR PVT LTD

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ITA/401/2009HC DelhiDLHC01053614200917 December 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal should be dismissed on account of low tax effect. The reasoning was based on the submission made by the Revenue's counsel that the tax effect involved was below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024, and that the appeal was not covered by any of the exceptions provided in the circular. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal before the Delhi High Court against an order dated 10.10.2008 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 3515/Del/2003. This appeal pertained to the assessment year 1999-2000 and concerned Chadha Sugar Pvt Ltd as the respondent assessee. At the commencement of the proceedings, the counsel for the Revenue submitted that the tax effect involved in the present appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in a Circular dated 17.09.2024. Furthermore, it was stated that the appeal did not fall under any of the exceptions outlined in the said circular.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be entertained given the tax effect involved. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. However, the appeal was dismissed based on the Revenue's submission regarding the tax effect. Revenue's Contention: The Revenue contended that the tax effect in the present appeal was below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024 and did not fall within any of the exceptions mentioned therein. This implicitly suggests that the Revenue acknowledged the circular's applicability and its consequence on the maintainability of the appeal.

AI-generated summary — verify with the full judgment below

$~R-86 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 401/2009

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC and Mr. Yojit Pareek, JSC

versus

CHADHA SUGAR PVT LTD

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

17.12.2024 1. The Revenue has filed the present appeal impugning the order dated 10.10.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.3515/Del/2003 for the assessment year 1999-2000. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the circular. 2. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 17, 2024 Aj

Click here to check corrigendum, if any 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 24/12/2024 at 11:53:57

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