PR. COMMISSIONER OF INCOME TAX, CENTRAL-3, NEW DELHI vs. BINA FASHIONS N FOODS PVT. LTD.

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ITA/744/2016HC DelhiDLHC01272946201629 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 held that the tax effect in the present appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal was not liable to be continued. The Tribunal decided to dismiss the appeal on the ground of low tax effect. The proposed questions of law, which were not explicitly stated, were kept open to be urged and addressed in an appropriate future case. No specific relief was granted or denied on the merits of the case.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax, Central-3, New Delhi against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerns assessment year(s) not specified in the judgment. The core of the dispute, the amount in dispute, and the specific order of the ITAT being challenged are not detailed. The procedural history leading to this High Court appeal is also not elaborated. The appeal was listed before the Delhi High Court.

What were the issues?

The primary issue before the High Court was whether the appeal should be continued given the tax effect. The Revenue, represented by Mr. Shlok Chandra, SSC, argued that the appeal should be dismissed due to a low tax effect, citing Circular No. 9/2024 dated 17 September 2024. The Assessee, Bina Fashions N Foods Pvt. Ltd., was represented by None. The judgment does not record any specific questions of law framed for determination by the High Court, nor does it detail the arguments of the assessee.

AI-generated summary — verify with the full judgment below

$~91 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 744/2016 PR. COMMISSIONER OF INCOME TAX, CENTRAL-3, NEW DELHI

.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy jain & Ms. Madhavi Shukla, JSCs.

versus

BINA FASHIONS N FOODS PVT. LTD. .....Respondent

Through: None. CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

29.01.2025 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 29, 2025/v

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 01/02/2025 at 10:32:41

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