PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH GOYAL P/O JAGDISH PRASAD SURESH CHAND,

ITA/13/2024HC RajasthanRJHC02096542202304 December 2024Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal filed by the Revenue. The decision was based on the submission made by the Revenue's counsel that the tax effect involved in the case was below the threshold limit of ₹2,00,00,000/- as per the circular dated 17.09.2024. Furthermore, the Revenue's counsel confirmed that the subject matter of the appeal did not fall under any of the exceptions provided in the said circular. Consequently, the appeal was disposed of on the grounds of low tax effect, without delving into the merits of the ITAT's order. No issue was expressly left undecided, as the appeal was dismissed on a preliminary ground.

What were the facts?

The appellant, PR Commissioner of Income Tax 12, filed an appeal before the High Court of Delhi challenging an order dated 30.06.2022 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 4001/Del/2019. This order pertained to the assessment year 2015-2016. The respondent is Sh. Shesh Dhar Chaube. The appeal was heard by a division bench of the Delhi High Court. The appellant's counsel stated that the tax effect in the present case was below the threshold limit of ₹2,00,00,000/- as per a circular dated 17.09.2024 and that the subject matter did not fall under any exceptions provided in that circular.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved, considering the circular dated 17.09.2024? (Question of law) Assessee's Contention: The assessee did not explicitly argue on merits. The appeal was dismissed based on the Revenue's submission regarding low tax effect. Revenue's Contention: The learned counsel for the appellant (Revenue) stated that the tax effect involved in the present case is below the threshold limit of ₹2,00,00,000/- as stipulated in the circular dated 17.09.2024. The counsel also confirmed that the subject matter does not fall within any of the exceptions provided in the said circular.

AI-generated summary — verify with the full judgment below

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 13/2024 & CM APPL. 385/2024

PR COMMISSIONER OF INCOME TAX 12 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC and Mr. Anmol Jagga, Adv.

versus

SH. SHESH DHAR CHAUBE

.....Respondent Through: Mr. Venketesh Chaurasia and Ms. Rano Jain, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

08.10.2024 1. The appellant has filed the present appeal, impugning the order dated 30.06.2022, passed by the learned Income Tax Appellate Tribunal in ITA No. 4001/Del/2019, for the assessment year 2015-2016. 2. The learned counsel appearing for the appellant, at the outset, states that the tax effect involved in the present case is below the threshold limit of ₹2,00,00,000/-, as stipulated in the circular dated 17.09.2024. The learned counsel also does not dispute that the subject matter does not fall in any of the exceptions, as provided in the said circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J OCTOBER 08, 2024/‘A’

Click here to check corrigendum, if any 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 16/10/2024 at 11:51:19

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