COMMISSIONER OF INCOME TAX vs. ERICSSON INDIA P.LTD.

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ITA/728/2008HC DelhiDLHC01054604200806 December 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeal filed by the Revenue. The primary reason for dismissal was the low tax effect involved, which was stated to be below the monetary threshold prescribed by the Circular dated September 17, 2024. The Revenue itself conceded that the tax effect did not meet the required limit and that no exceptions applied. Consequently, the Court found no merit in pursuing the appeal further and disposed of it accordingly. No specific findings on the merits of the ITAT's order were made, as the appeal was decided on a procedural ground.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal before the Delhi High Court challenging an order dated October 12, 2007, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 491/Del/2005. This order pertained to the assessment year 2001-02. The respondent in this appeal was Ericsson India Pvt. Ltd. The appeal was heard by a division bench of the Delhi High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue, through its counsel, stated that the tax effect in the present appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated September 17, 2024. They further submitted that the case did not fall under any of the exceptions mentioned in the said circular. Therefore, the Revenue contended that the appeal should be dismissed on the grounds of low tax effect. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~Regular -26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 728/2008

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Ruchir Bhatia & Mr. Anant Mann, Advs. Versus

ERICSSON INDIA P.LTD.

.....Respondent

Through: Counsel for the respondent.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

06.12.2024 1. The Revenue has filed the present appeal impugning the order dated 12.10.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.491/Del/2005 for the assessment year 2001-02. 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. ACTING CHIEF JUSTICE

TUSHAR RAO GEDELA, J DECEMBER 06, 2024 ‘gsr’

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 10:59:15

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