COMMISSIONER OF INCOME TAX DELHI IV vs. HERO HONDA MOTORS LTD.

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ITA/610/2008HC DelhiDLHC01021693200804 December 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court decided to dismiss the appeal filed by the Revenue. The court's decision was based on the submission made by the Revenue's counsel. The counsel stated that the tax effect in the appeal was below the threshold limit of ₹2,00,00,000/- as per the Circular dated September 17, 2024, and no exceptions applied. Consequently, the High Court found no merit in proceeding with the appeal. The operative direction was the dismissal of the appeal. No specific issue decided by the ITAT was reviewed or adjudicated upon by the High Court.

What were the facts?

The Revenue has filed an appeal before the Delhi High Court challenging an order dated July 20, 2007, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 5511/Del/2003. This order pertains to the assessment year 1999-2000. The assessee in this case is Hero Honda Motors Limited. The appeal was presented by the Revenue through its counsel. The core of the matter revolves around the ITAT's decision which the Revenue sought to contest.

What were the issues?

The primary issue before the Delhi High Court was whether the appeal filed by the Revenue should be entertained. The Revenue, through its counsel, stated 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 September 17, 2024. The Revenue also confirmed that the appeal is not covered by any exceptions mentioned in the said circular. Therefore, the question was whether the appeal should be dismissed on the grounds of low tax effect. The Revenue argued for dismissal based on the circular. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

$~R~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 610/2008

COMMISSIONER OF INCOME TAX

DELHI-IV, NEW DELHI

.....Appellant

Through: Mr. Siddhartha Sinha, SSC

versus

HERO HONDA MOTORS LIMITED

.....Respondent

Through:

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

04.12.2024 1. The Revenue has filed the present appeal impugning the order dated 20.07.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.5511/Del/2003 for the assessment year 1999-2000. 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, J

SWARANA KANTA SHARMA, J DECEMBER 4, 2024 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 10/12/2024 at 10:59:17

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 10/12/2024 at 10:59:17

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