COMMISSIONER OF INCOME TAX vs. EMINENT MARKETING PVT. LTD.

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ITA/866/2009HC DelhiDLHC01081603200919 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 High Court of Delhi dismissed the appeal filed by the Revenue. The Court noted the submission made by the learned counsel for the Revenue that the tax effect involved in the present appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. Based on this submission and the circular, the Court found no reason to proceed with the appeal on merits. The operative direction was the dismissal of the appeal. No issues were expressly left undecided, as the appeal was disposed of on a preliminary ground.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 10.08.2007 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to assessment for the Block Period 01.04.1990 to 14.02.2001, and was in relation to IT(SS)A No.353 & 369/DEL/2005. The assessee is Eminent Marketing Pvt. Ltd. The procedural history involves the Revenue filing the present appeal after the ITAT's decision.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue, through its counsel, argued that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. The Revenue contended that due to this low tax effect, the appeal should be dismissed. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

$~R-98 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 866/2009

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs and Mr. Utkarsh Tiwari, Advocate

versus

EMINENT MARKETING PVT. LTD

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

19.12.2024 1. The Revenue has filed the present appeal impugning the order dated 10.08.2007 passed by the learned Income Tax Appellate Tribunal in IT(SS)A No.353 & 369/DEL/2005 for the Block Period 01.04.1990 to 14.02.2001. 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. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 19, 2024/Aj 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 30/12/2024 at 12:02:54

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