PR. COMMISSIONER OF INCOME TAX-6 vs. NICE PROJECTS PVT. LTD.

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ITA/771/2016HC DelhiDLHC01264028201630 January 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal on the ground of low tax effect. The Court noted that the tax effect in this matter falls below INR 2 Crores, making it ineligible for continuation as per Circular No. 9/2024 dated 17 September 2024. Consequently, the appeal was dismissed on this administrative ground. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case, implying no decision was made on the merits of the substantive issues.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax-6 against an order concerning NICE PROJECTS PVT. LTD. The appeal pertains to tax effect which falls below INR 2 Crores. The appeal was filed 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. Assessee's Contention: No specific contention is recorded as appearance was not given. Revenue's Contention: The revenue, through its counsel, acknowledged that the tax effect falls below the threshold stipulated in Circular No. 9/2024, which governs the continuation of appeals based on monetary limits.

AI-generated summary — verify with the full judgment below

$~350 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 771/2016

PR. COMMISSIONER OF INCOME TAX-6 .....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

NICE PROJECTS PVT. LTD.

.....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 14:47:38

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