COMMISSIONER OF INCOME TAX-IX vs. GIRIJA COLONIZERS

PDF · subscribers
ITA/460/2012HC DelhiDLHC01122937201215 January 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 forming the subject matter of the 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 Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were expressly left open to be urged and addressed in an appropriate case. No specific relief was granted to the assessee, nor was any part of the appeal decided on merits.

What were the facts?

This appeal, ITA 460/2012, was filed by the Commissioner of Income Tax-IX (the Revenue) against Girija Colonizers (the Assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action, the nature of which is not detailed. The procedural history is limited to the filing of this appeal. The tax effect in dispute is stated to be below INR 2 Crores.

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? (Question of law) Assessee's Contentions: No appearance was given by the assessee, therefore, no contentions are recorded. Revenue's Contentions: The Revenue contended that the tax effect falls below INR 2 Crores and, therefore, the appeal is not liable to be continued in light of Circular No. 9/2024 dated 17 September 2024.

AI-generated summary — verify with the full judgment below

$~168 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 460/2012

COMMISSIONER OF INCOME TAX-IX .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, SCs.

versus

GIRIJA COLONIZERS

.....Respondent

Through: Appearance not given

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

15.01.2025 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. 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 15, 2025/neha/nd 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 24/01/2025 at 15:13:19

Recent GST High Court judgments

Search GST case law →