THE PR. COMMISSIONER OF INCOME TAX -7 vs. TRANSCEND MT SERVICES PVT. LTD. FORMERLY KNOWN AS HEARTLAND INFORMATION AND CONSULTANCY SERVICES PV

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ITA/648/2025HC DelhiDLHC01058790202114 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 High Court noted the submission made by the Revenue's counsel that the appeal pertains to Assessment Year 2010-11 and has a low tax effect, and therefore, the Revenue would not press the appeal. Based on this submission, the High Court dismissed the appeal as not pressed. No decision was made on the merits of the case. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax -7 (the Revenue) against the order of the Income Tax Appellate Tribunal (ITAT) for the Assessment Year 2010-11. The assessee is Transcend MT Services Pvt. Ltd. (formerly Heartland Information and Consultancy Services Pvt. Ltd.). The Revenue stated that the appeal has a low tax effect. The appeal was listed before the Delhi High Court.

What were the issues?

1. Whether the appeal filed by the Revenue should be pressed, considering its low tax effect. The Revenue, through its counsel Mr. Ruchir Bhatia, stated that the appeal pertains to Assessment Year 2010-11 and has a low tax effect. Consequently, the Revenue stated it shall not press this appeal. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 648/2025 THE PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia SSC with Mr. Anant Mann, Mr. Pratyaksh Gupta JSCs and Mr. Abhishek Anand, Adv. versus TRANSCEND MT SERVICES PVT. LTD. FORMERLY KNOWN AS HEARTLAND INFORMATION AND CONSULTANCY SERVICES PVT. LTD. ) .....Respondent Through: Mr. Vishal Kalra and Mr. Anil Kumar, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

14.11.2025 1. Mr. Ruchir Bhatia, SSC states that this appeal pertains to the Assessment Year 2010-11 and has low tax effect, he shall not press this appeal. 2. Appeal is dismissed as not pressed. V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 14, 2025 dd 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 21/11/2025 at 12:24:57

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