COMMISSIONER OF INCOME TAX vs. M/S CARE INDIA SOLUTIONS FOR

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ITA/935/2019HC DelhiDLHC01043765201924 February 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 held that the appeal would not survive for consideration in light of the provisions of 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 question of law was kept open to be addressed in an appropriate case. No specific findings were made on the merits of the case, as the dismissal was procedural. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) against M/s CARE INDIA SOLUTIONS FOR (Assessee). The assessment year(s) are not specified in the provided text. The order or action under challenge is the appeal itself, which was considered by the High Court of Delhi. The procedural history indicates that the appeal was listed for consideration. The amount in dispute is not stated. The judgment references Circular No. 9/2024 dated 17 September 2024 as a basis for its decision.

What were the issues?

1. Whether the appeal should be dismissed on the ground of low tax effect, in light of Circular No. 9/2024 dated 17 September 2024? (Question of law) Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. However, the appeal was dismissed based on a circular concerning low tax effect, implying that the revenue's appeal was considered in light of this circular. Revenue's Contentions: The revenue, represented by Mr. Zoheb Hossain, SC, appeared before the court. The judgment does not explicitly detail the revenue's arguments, but their appeal was dismissed on the ground of low tax effect, suggesting that the circular was applicable and the revenue did not press the appeal on merits.

AI-generated summary — verify with the full judgment below

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 935/2019

COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Zoheb Hossain, SC with Mr. Vivek Gurnani, PC with Mr. Sai Manik Sud, Mr. Pranjal Tripathi and Mr. Suradhish, Advs. for Revenue.

versus

M/S CARE INDIA SOLUTIONS FOR .....Respondent Through: Mr. Ved Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

24.02.2025 This appeal would not survive for consideration in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. Consequently, keeping the question of law open to be addressed in an appropriate case, the appeal shall stand dismissed on the ground of low tax effect.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. FEBRUARY 24, 2025/DR 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 01/03/2025 at 14:30:34

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