COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI vs. GE HYDRO FRANCE
What did the High Court hold?
The High Court of Delhi dismissed the appeal filed by the Revenue. The Court noted the submission made by the Revenue's counsel 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. Based on this submission, the Court found the appeal to be not maintainable due to low tax effect. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit, without falling under any exceptions, are liable to be dismissed. The pending applications were also disposed of accordingly.
What were the facts?
The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 13.03.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.2086/Del/2022. The appeal pertains to the assessment year 2019-20. The assessee in this case is GE Hydro France. The appeal was listed for hearing on 05.11.2024. The Revenue, through its counsel, made a statement regarding the tax effect involved in the appeal.
What were the issues?
1. Whether the present appeal filed by the Revenue is maintainable before the High Court, considering the tax effect involved. The Revenue contended that the tax effect 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 mentioned therein. Therefore, the appeal should be dismissed on this ground. The judgment does not record any specific arguments from the assessee's side on this issue.
AI-generated summary — verify with the full judgment below
$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 546/2024 & CM APPL. 64710/2024-11 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1, NEW DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, JSCs. versus GE HYDRO FRANCE .....Respondent Through: Mr Aditya Vohra and Mr Shasvat Dhamija, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 05.11.2024 1. The Revenue has filed the present appeal impugning the order dated 13.03.2024 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.2086/Del/2022 for the assessment year (AY) 2019-20. 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. Pending applications also stand disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 05, 2024 M 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 00:31:59
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