COMMISSIONER OF INCOME TAX vs. BECHTEL INDIA P.LTD.

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ITA/423/2007HC DelhiDLHC01029321200712 December 2024Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the present appeal filed by the Revenue is dismissed on account of low tax effect. The Court noted the submission made by the Revenue's counsel that the tax effect involved in the 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. Therefore, the appeal was not pressed on merits and was disposed of on this procedural ground. No decision was made on the substantive issues decided by the ITAT.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 11.08.2006 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.2835/Del./2002. The appeal pertains to the assessment year 1998-99. The assessee in this case is Bechtel India Pvt. Ltd. The Revenue's counsel stated that the tax effect involved in the appeal is below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024 and does not fall under any exceptions mentioned in the circular.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue argued that the appeal was not maintainable as the tax effect was below the threshold stipulated in the Circular dated 17.09.2024 and no exceptions applied. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

$~R-62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 423/2007

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Gaurav Gupta, Mr. Shivendra Singh & Mr. Yojit Pareek, Advs. Versus

BECHTEL INDIA P.LTD.

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

12.12.2024 1. The Revenue has filed the present appeal impugning the order dated 11.08.2006 passed by the learned Income Tax Appellate Tribunal in ITA No.2835/Del./2002 for the assessment year 1998-99. 2. 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. 3. Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 12, 2024 ‘gsr’

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 18/12/2024 at 11:43:32

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