PRINCIPAL COMMISSIONER OF INCOME TAX -10 DELHI vs. PINNACLE CLOTHING COMPANY

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ITA/409/2025HC DelhiDLHC01125978202411 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court ordered that the appeal be closed on the ground of Low Tax Effect, as stated by the learned Senior Standing Counsel for the appellant. The Court did not delve into the merits of the case or the underlying tax dispute. The reasoning provided is solely based on the appellant's submission regarding Low Tax Effect. The ratio decidendi is that appeals can be closed if the appellant themselves request it on the ground of Low Tax Effect. No specific operative directions were issued other than closing the appeal.

What were the facts?

The appellant, Principal Commissioner of Income Tax-10 Delhi, filed an appeal before the Delhi High Court against an order passed by an authority (not specified in the judgment). The respondent is Pinnacle Clothing Company. The appeal was filed with a delay of 32 days and a further delay of 534 days in re-filing, which were condoned by the Court. The appeal pertains to an assessment year not specified in the judgment. The core of the appeal was to be decided by the High Court.

What were the issues?

1. Whether the appeal should be closed on the ground of Low Tax Effect, as argued by the appellant. Contentions: Assessee (Appellant): The Principal Commissioner of Income Tax-10 Delhi argued that the appeal should be closed on the ground of Low Tax Effect. No specific authorities, circulars, or precedents were mentioned in the judgment for this contention. Revenue (Respondent): The judgment does not record any arguments made by the respondent, Pinnacle Clothing Company.

AI-generated summary — verify with the full judgment below

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 409/2025 PRINCIPAL COMMISSIONER OF INCOME TAX -10 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, Mr. Parth Samwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit, Advs. versus PINNACLE CLOTHING COMPANY .....Respondent Through: Mr. K. Sampat, Sr. Adv. with Mr. Rajiv K. Garg and Mr. Ashish Garg, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

11.09.2025 CM APPL. 57414/2025 (Exemption) 1. Exemption allowed, subject to just exceptions. 2. The application stands disposed of. CM APPL. 57412/2025 and CM APPL. 57413/2025 (Delay) 3. For the reasons stated in the applications, delay of 32 days in filing the appeal and delay of 534 days in re-filing the appeal is condoned. 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 20/09/2025 at 12:36:27

4.

The applications are disposed of. ITA 409/2025 5. Mr. Abhishek Maratha, learned Senior Standing Counsel appearing for appellant states that the appeal needs to be closed on the ground of Low Tax Effect. 6. It is ordered accordingly. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 11, 2025 cd 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 20/09/2025 at 12:36:27

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