THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. BAWNIET KAUR PUNIHANI

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ITA/505/2024HC DelhiDLHC01064741202425 September 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that in view of the submission by the Revenue's counsel that the tax effect in the present case is below the monetary limit of ₹2.00 crores, as stipulated by the CBDT in its circular dated 17.09.2024, the appeal is not required to be entertained. The Court found no reason to proceed with the appeal on merits. The ratio of this decision is that appeals filed by the Revenue with a tax effect below the prescribed monetary limit are not to be entertained. The operative direction was to dispose of the appeal. No issue was expressly left undecided.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax – International Taxation -1, has filed an appeal before the Delhi High Court against an order dated 14.02.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1925/DEL/2022. The appeal pertains to the assessment year 2019-20. The respondent in this appeal is Bawniet Kaur Punihani. The learned counsel for the Revenue submitted that the tax effect in the present case is below the monetary limit of ₹2.00 crores, as prescribed by the Central Board of Direct Taxes (CBDT) in its circular dated 17.09.2024. No appearance was made on behalf of the respondent.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect below the monetary limit stipulated by the CBDT circular dated 17.09.2024. The Revenue, through its counsel, argued that the tax effect in the present case is below the monetary limit of ₹2.00 crores, as per the CBDT circular. Consequently, the appeal is not required to be entertained. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 505/2024 CM APPL. 56554-55/2024 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC and Mr Abhishek Anand, Advocates. versus BAWNIET KAUR PUNIHANI .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 25.09.2024 1. This is an appeal preferred by the Revenue against an order dated 14.02.2024 passed by the learned Income Tax Appellate Tribunal (hereafter the ITAT) in ITA No.1925/DEL/2022 in respect of the assessment year 2019-20. 2. Mr Bhatia, the learned counsel appearing on behalf of the Revenue fairly points out that the tax effect in the present case is below the monetary limit of ₹2.00 crores as stipulated by the Central Board of the Direct Taxes (CBDT) in terms of the circular dated 17.09.2024. 3. In view of the above, the present appeal is not required to be entertained. The same is disposed of. Pending applications also stand disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J SEPTEMBER 25, 2024 M 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 01/10/2024 at 12:02:35

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