COMMISSIONER OF INCOME TAX DEL vs. DALMIA CEMENT BHARAT LTD.

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ITA/449/2007HC DelhiDLHC01029349200704 February 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in this 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 appeal was dismissed on the ground of low tax effect. The proposed questions of law were kept open to be urged and addressed in an appropriate case. No specific findings were made on the substantive issues of the appeal as it was disposed of on a procedural ground.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Delhi) against Dalmia Cement Bharat Ltd. The appeal concerns a tax effect that falls below INR 2 Crores. The present order is dated February 4, 2025. The appeal was filed under ITA 449/2007. The respondent was represented by Mr. Simran Mehta, Advocate. No appearance was noted for the appellant.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below INR 2 Crores, as per Circular No. 9/2024 dated 17 September 2024? The appellant (Revenue) did not present any arguments as no appearance was given. The respondent (Assessee) did not present any arguments as the appeal was dismissed on the grounds of low tax effect without reaching the merits of the case.

AI-generated summary — verify with the full judgment below

$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 449/2007

COMMISSIONER OF INCOME TAX DEL .....Appellant

Through: Appearance not given.

versus

DALMIA CEMENT BHARAT LTD. .....Respondent

Through: Mr.Simran Mehta, Advocate

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

04.02.2025

1.

Undisputedly, the tax effect which forms the 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. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

YASHWANT VARMA, J

HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 4, 2025/SV

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 10/02/2025 at 15:02:51

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