COMMISSIONER OF INCOME TAX -X vs. CHAND PRABHA JAIN

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ITA/673/2012HC DelhiDLHC01156157201216 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the tax effect forming the subject matter of the appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated September 17, 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were expressly left open to be urged and addressed in an appropriate future case. No specific findings were made on the merits of the substantive tax dispute.

What were the facts?

This appeal, ITA 673/2012, was filed by the Commissioner of Income Tax-X (the Revenue) against Chand Prabha Jain (the assessee). The subject matter of the appeal concerns a tax effect that falls below INR 2 Crores. The appeal was filed before the High Court of Delhi. The procedural history leading to this order is that the Revenue filed the appeal against a prior order. The present order is dated January 16, 2025.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the tax effect being below INR 2 Crores, as per Circular No. 9/2024 dated September 17, 2024? (Question of law) The Revenue argued that the tax effect in the appeal falls below INR 2 Crores, making it ineligible for continuation under the provisions of Circular No. 9/2024. The Revenue relied on Circular No. 9/2024. The assessee's arguments are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Circular No. 9/2024

AI-generated summary — verify with the full judgment below

$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 673/2012

COMMISSIONER OF INCOME TAX –X .....Appellant Through: Mr. Debesh Panda, SSC with Mr. Vikramaditya Singh, Ms. Zehra Khan, JSCs, Mr. Sajal Singhai & Ms. Yashika Gupta, Advs.

versus

CHAND PRABHA JAIN

.....Respondent

Through: Mr. Uma Shankar, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

16.01.2025

1.

Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 16, 2025/RW

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 24/01/2025 at 16:24:20

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