PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI vs. LOGIX INFRA DEVELOPERS PVT. LTD.

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ITA/597/2025HC DelhiDLHC01104179202311 November 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court noted that the learned Junior Standing Counsel for the appellant (Revenue) stated that the appeal has a low tax effect and therefore, he shall withdraw the appeal and the connected applications. Consequently, the High Court ordered that the appeal and the connected applications are dismissed as withdrawn. No decision on the merits of the substantive tax dispute was made.

What were the facts?

The appeal, ITA 597/2025, was filed by the Principal Commissioner of Income Tax - 4, Delhi (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Logix Infra Developers Pvt. Ltd. (the Assessee). The appeal and connected applications (CM APPL. 70112/2025, CM APPL. 70113/2025, CM APPL. 70114/2025) were listed before the Delhi High Court. The Revenue's counsel stated that the appeal had a low tax effect.

What were the issues?

1. Whether the appeal filed by the Revenue should be withdrawn due to low tax effect. This is a procedural issue concerning the conduct of the appeal. The Revenue argued that the appeal should be withdrawn as it has a low tax effect. No arguments were recorded for the Assessee on this point.

AI-generated summary — verify with the full judgment below

$~110 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 597/2025, CM APPL. 70112/2025, CM APPL. 70113/2025, CM APPL. 70114/2025 PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC with Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Mr. Himanshu Gaur, Ms. Muskaan Goel and Mr. Nischay Purohit, Advs. versus LOGIX INFRA DEVELOPERS PVT. LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 11.11.2025 1. Mr. Apoorv Agarwal, learned Junior Standing Counsel on behalf of the appellant states as the appeal has the low tax effect, he shall withdraw the appeal and the connected applications. 2. The same are dismissed as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 11, 2025/sr 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 13/11/2025 at 12:22:09

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