PR. COMMISSIONER OF INCOME TAX, DELHI - 1 vs. M/S BHARTI REALTY HOLDINGS LTD.

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ITA/508/2025HC DelhiDLHC01127904202410 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal and the applications are dismissed as withdrawn. The reasoning provided is that the appellant's counsel, citing CBDT Circular No. 09/2024 which mandates withdrawal of appeals with a tax effect below a certain threshold (in this case, less than two crores), expressed the intention to withdraw the appeal. The operative direction is the dismissal of the appeal and the associated applications. No issue was expressly left undecided; the decision was based on the appellant's request for withdrawal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Delhi - 1 against M/s Bharti Realty Holdings Ltd. The assessment year(s) are not specified in the order. The order or action under challenge is the appeal itself, filed before the High Court. The procedural history is that the appellant's counsel stated that the tax effect in the appeal is less than two crores. This statement was made in reference to instructions issued by the Central Board of Direct Tax (CBDT) vide Circular No. 09/2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal should be withdrawn based on the tax effect and CBDT Circular No. 09/2024. Assessee's Contention: The assessee's appearance was not given, so no contentions are recorded for the respondent. Revenue's Contention: The learned Senior Standing Counsel for the appellant (Revenue) stated that as the tax effect in this appeal is less than two crores, in terms of the instructions issued by the Central Board of Direct Tax (CBDT) vide Circular No. 09/2024 dated 17.09.2024, he shall withdraw the same.

AI-generated summary — verify with the full judgment below

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 508/2025 CM APPL. 63749/2025 CM APPL. 63750/2025 PR. COMMISSIONER OF INCOME TAX, DELHI - 1.....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms Harshita Kotru, Advs. versus M/S BHARTI REALTY HOLDINGS LTD. .....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

10.10.2025 1. Mr. Vipul Agrawal, learned Senior Standing Counsel, appearing for appellant, states that as the tax effect in this appeal is less than two crores, in terms of the instructions issued by the Central Board of Direct Tax (CBDT) vide Circular No. 09/2024 dated 17.09.2024, he shall withdraw the same. 2. Accordingly the appeal and the applications are dismissed as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 10, 2025 cd 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 16/10/2025 at 14:18:24

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