PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. AAPC INDIA HOTEL MANAGEMENT PRIVATE LTD.

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ITA/785/2026HC DelhiDLHC01047079202607 October 2026Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MS. JUSTICE RENU BHATNAGAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court allowed the Revenue to withdraw the present appeal. The court noted that the tax effect involved was less than Rs. 2 crores. The Revenue was granted liberty to revive the appeal in the event the Hon'ble Apex Court reverses the law as laid down by the Hon'ble Madras High Court in the case of Roca Bathroom Products (supra). Consequently, the appeal, along with any pending applications, was disposed of as withdrawn. No decision was made on the merits of the substantive issues of the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Faridabad (Revenue) against the order dated 28.01.2026 in ITA NO. 5820/Del/2024 for Assessment Year 2021-22. The assessee is AAPC INDIA HOTEL MANAGEMENT PRIVATE LTD. The Revenue sought to withdraw the appeal because the tax effect involved was less than Rs. 2 crores. The Revenue also sought liberty to revive the appeal if the Hon'ble Apex Court reverses the law laid down by the Hon'ble Madras High Court in the case of Roca Bathroom Products (supra).

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn, given the tax effect is below the threshold limit. Assessee's Contention: The assessee's counsel appeared. No specific arguments are recorded for the assessee regarding the withdrawal of the appeal. Revenue's Contention: The Revenue's counsel sought permission to withdraw the present appeal, citing that the tax effect involved is less than Rs. 2 crores. The Revenue also requested liberty to revive the appeal in case the Hon'ble Apex Court reverses the law expounded by the Hon'ble Madras High Court in the case of Roca Bathroom Products (supra).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010470792026 + ITA 785/2026 & CM APPL. 67800/2026

PR. COMMISSIONER OF INCOME TAX, FARIDABAD .....Appellant

Through: Mr. Siddhartha Sinha, SSC

versus

AAPC INDIA HOTEL MANAGEMENT PRIVATE LTD. .....Respondent

Through: Mr. Manuj Sabharwal, Mr.

Drona Negi, Mr. Manish

Kumar, Mr. Raghav Arora,

Advs.

CORAM:

HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD

HON'BLE MS. JUSTICE RENU BHATNAGAR

O R D E R %

07.10.2026 CAV 474/2026 1. Since learned counsel for the caveator/respondent has entered appearance, the caveat stands discharged. CM APPLs. 67801-02/2026- Exemption 2. Allowed subject to all just exceptions. 3. Accordingly, the applications stand disposed of. ITA 785/2026 4. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 for the Assessment Year 2021-22 against the 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 09/10/2026 at 12:42:30

Order dated 28.01.2026 in ITA NO. 5820/Del/2024. 5. Since the tax effect involved in the present case is less than Rs. 2 crores, learned counsel appearing for the appellant seeks permission to withdraw the present appeal, with liberty as granted in Paragraph No. 8 of the impugned order, which is reproduced hereinbelow: “ 8. Before parting with this issue, it deserved to be observed that the assesses and Revenue, are at liberty to revive the aforesaid appeals in case the Hon‟ble Apex Court reverses the law expounded by the Hon‟ble Madras High Court in the case of Roca Bathroom Products (supra)”

6.

According, the present appeal along with any pending application(s), if any, also stands disposed of.

SUBRAMONIUM PRASAD, J

RENU BHATNAGAR, J OCTOBER 7, 2026/pr/MY

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 09/10/2026 at 12:42:30

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