COMMISIONER OF INCOME TAX vs. A B HOTELS LTD

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ITA/538/2010HC DelhiDLHC01171142200907 January 2025Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue was not maintainable. The reasoning was based on the submission made by the learned counsel for the Revenue itself, stating that the tax effect involved in the appeal was below the monetary threshold prescribed by the Circular dated September 17, 2024. As the appeal did not fall under any of the exceptions outlined in the circular, the High Court found no reason to proceed with the merits of the case. The operative direction was to dismiss the appeal. No other issues were decided.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal before the Delhi High Court against an order dated February 19, 2009, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 4804/Del/2007. This order pertained to the assessment year 2003-04 and concerned the assessee, A B Hotels Ltd. The appeal was filed challenging the ITAT's decision. The procedural history leading to this appeal involves the ITAT's order which is now under challenge by the Revenue.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved? The Revenue argued that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated September 17, 2024, and is not covered by any exceptions mentioned in the circular. The assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~Regular-128 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 538/2010

COMMISSIONER OF INCOME TAX

.....Appellant

Through: Mr Siddhartha Sinha, SSC.

versus

A B HOTELS LTD.

.....Respondent Through: Mr Somil Agarwal with Mr Dushyant Agarwal, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

07.01.2025

1.

The Revenue has filed the present appeal impugning the order dated 19.02.2009 passed by the learned Income Tax Appellate Tribunal in ITA No.4804/Del/2007 for the assessment year 2003-04. 2. At the outset, the learned counsel appearing for the Revenue 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 and is not covered by any exceptions as set out in the circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J JANUARY 07, 2025/ tr 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 13:03:23

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