PR. COMMISSIONER OF INCOME TAX - 1 vs. M/S COSMO FILMS LTD.

PDF · subscribers
ITA/559/2025HC DelhiDLHC01083182202530 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, upon being informed by the Revenue's counsel that the appeals had a low tax effect and that the Revenue wished to withdraw them, dismissed the appeals along with the pending applications as withdrawn. No findings were made on the merits of any issue, and no reasoning was provided beyond the acceptance of the Revenue's request for withdrawal. The operative direction was solely to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax – 1 (Revenue) against M/s Cosmo Films Ltd. (Assessee). The specific assessment year(s) are not mentioned in the provided text. The appeals challenge an order or action, but the nature of that order or action and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history is limited to the fact that the Revenue, through its counsel, stated that the appeals have a low tax effect and sought to withdraw them.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeals were withdrawn by the Revenue. Therefore, there are no questions of law or mixed law and fact that the Tribunal was required to decide. The Revenue's contention was that the appeals had a low tax effect and should be withdrawn. No contentions were recorded for the Assessee as the Revenue initiated the withdrawal.

AI-generated summary — verify with the full judgment below

$~80 & 81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 559/2025 CM APPL. 67211/2025 CM APPL. 67212/2025 + ITA 560/2025 CM APPL. 67379/2025 CM APPL. 67380/2025 PR. COMMISSIONER OF INCOME TAX – 1 .....Appellant Through: Mr. Vipul Agarwal, SSC, Ms. Sakshi Shairwal, , Mr. Akshat Singh, JSCs, Mr. Gauraang Ranjan, Ms. Harshita Kotru, Advocates versus M/S COSMO FILMS LTD.

.....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agrawal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

30.10.2025 1. Learned counsel for the appellant/Revenue states as these appeals have low tax effect he shall withdraw the same along with the applications. 2. The appeals along with pending applications are dismissed as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 30, 2025 rk 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 06/11/2025 at 11:39:35

Recent GST High Court judgments

Search GST case law →