COMMISSIONER OF INCOME TAX vs. SULABH PROPERTIES PVT LTD

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ITA/704/2010HC DelhiDLHC01055275201007 January 2025Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal filed by the Revenue. The decision was based on the submission made by the Revenue's counsel that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024, and no exceptions applied. Consequently, the appeal was not pressed on merits and was disposed of solely on the ground of low tax effect. The ITAT's order dated 05.08.2009 was not examined on its substantive merits.

What were the facts?

The Commissioner of Income Tax (Revenue) filed an appeal before the High Court of Delhi challenging an order dated 05.08.2009 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1073/Del/2007. The appeal pertained to the assessment year 2003-04. The respondent in the appeal was Sulabh Properties Pvt. Ltd. The Revenue's counsel stated that the tax effect in the appeal was below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024 and did not fall under any exceptions.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue argued that the tax effect 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. Therefore, the appeal should be dismissed on this ground. The Respondent (Sulabh Properties Pvt. Ltd.) did not present any arguments as none appeared for them.

AI-generated summary — verify with the full judgment below

$~Regular-129 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 704/2010

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr Sanjay Kumar with Ms Monica Benjamin and Ms Easha Kadian, Advocates.

versus

SULABH PROPERTIES PVT. LTD.

.....Respondent

Through: None.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

07.01.2025

1.

The Revenue has filed the present appeal impugning the order dated 05.08.2009 passed by the learned Income Tax Appellate Tribunal in ITA No.1073/Del/2007 for the assessment year 2003-04. 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, ACJ

TUSHAR RAO GEDELA, J JANUARY 07, 2025/ tr

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 13:03:21

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