THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SABRE GLBL INC.

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ITA/466/2024HC DelhiDLHC01055223202414 October 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the appeal filed by the Revenue should be dismissed on account of low tax effect. The Court noted that the learned counsel for the Revenue themselves submitted 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. Therefore, following the circular, the Court dismissed the present appeal as well as the pending application. No decision was made on the merits of the ITAT's order.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 09.02.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.6040/Del/2019. The appeal pertains to the assessment year 2016-17. The assessee is Sabre Glbl Inc. The Revenue's counsel stated that the tax effect involved in the appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in Circular dated 17.09.2024. Consequently, the appeal and pending applications were dismissed.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect, as per Circular dated 17.09.2024? The Revenue argued that the tax effect is below the prescribed monetary limit, and therefore, the appeal should be dismissed. The Assessee did not present any arguments as the appeal was dismissed on the preliminary ground raised by the Revenue.

AI-generated summary — verify with the full judgment below

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 466/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, Mr. Anant Mann, Mr. Abhishek Anand & Mr. Pranjal Singh, Advs. Versus SABRE GLBL INC. .....Respondent Through: Mr. Mayank Nagi, Mr. Tarun Singh & Mr. Sandeep Yadav, Advs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 14.10.2024 1. The Revenue has filed the present appeal impugning the order dated 09.02.2024 passed by the learned Income Tax Appellate Tribunal in ITA No.6040/Del/2019 for the assessment year 2016-17. 2. The learned counsel appearing for the Revenue, at the outset, 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. 3. Accordingly, the present appeal as well as the pending application is dismissed on account of low tax effect. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 14, 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 03/07/2025 at 00:25:51

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