PR. COMMISSIONER OF INCOME TAX-3 vs. DEEN DAYAL GOEL

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ITA/757/2016HC DelhiDLHC01243509201630 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 appeal was not liable to be continued due to the tax effect falling below INR 2 Crores, as stipulated in Circular No. 9/2024 dated 17 September 2024. Consequently, the appeal was dismissed on the ground of low tax effect. The Court explicitly stated that the proposed questions of law were kept open to be urged and addressed in an appropriate case. No decision was made on the substantive merits of the appeal.

What were the facts?

This appeal concerns the Principal Commissioner of Income Tax-3 (Appellant) and Deen Dayal Goel (Respondent). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not explicitly stated, but the tax effect is noted to be below INR 2 Crores. The procedural history is limited to the filing of this appeal before the High Court of Delhi.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below INR 2 Crores, as per Circular No. 9/2024 dated 17 September 2024? (Question of law) The Appellant, represented by its counsel, did not present any arguments on the merits of the case. The Respondent's appearance was not recorded, and therefore, no arguments were presented on their behalf. The primary consideration for the Court was the applicability of the aforementioned circular.

AI-generated summary — verify with the full judgment below

$~348 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 757/2016

PR. COMMISSIONER OF INCOME TAX-3 .....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya and Ms. Priya Sarkar, JSCs with Mr. Utkarsh Tiwari, Adv.

versus

DEEN DAYAL GOEL

.....Respondent

Through: Appearance not given.

CORAM:

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

O R D E R %

30.01.2025 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 30, 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 06/02/2025 at 14:47:39

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