PR. COMMISSIONER OF INCOME TAX -8 vs. SHOE TECNIK INTERNATIONAL CORPORATION LTD.

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ITA/459/2016HC DelhiDLHC01168528201627 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was liable to be dismissed on the ground of low tax effect. This decision was made in light of Circular No. 9/2024 dated 17 September 2024, which stipulates that appeals with a tax effect below INR 2 Crores are not to be continued. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. Consequently, the appeal was dismissed without delving into the substantive legal or factual aspects of the case. No specific relief was granted or denied on the merits.

What were the facts?

This appeal was filed by the Pr. Commissioner of Income Tax - 8 (the Revenue) against Shoo Teknik International Corporation Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself, filed before the High Court. The amount in dispute is not explicitly stated, but the judgment notes that the tax effect falls below INR 2 Crores. The procedural history is that the Revenue filed this appeal before the High Court.

What were the issues?

The primary issue before the High Court was whether the appeal should be continued, given the tax effect. The Revenue, through its counsel, did not argue the merits of the case. The Assessee's appearance was not given, and therefore, no arguments were recorded on its behalf. The High Court's decision was based on a circular regarding the monetary limit for filing appeals.

AI-generated summary — verify with the full judgment below

$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 459/2016

PR. COMMISSIONER OF INCOME TAX -8 .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, & Mr. Yojit Pareek, JSCs.

versus

SHOE TECNIK INTERNATIONAL CORPORATION LTD.

.....Respondent

Through: Appearance not given.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

27.01.2025 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. JANUARY 27, 2025/v 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 30/01/2025 at 12:43:35

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