PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

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ITA/163/2019HC RajasthanRJHC02099423201917 November 2021Bench: AKIL KURESHI,REKHA BORANA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in the present appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were expressly kept open to be urged and addressed in an appropriate case. The date of 26 March 2025, previously fixed, was cancelled.

What were the facts?

This appeal, ITA 163/2019, was filed by the Principal Commissioner of Income Tax-9 (the Revenue) against Ultra Motor India Pvt. Ltd. (the Assessee). The appeal challenges an order or action, the specifics of which are not detailed in this judgment. The procedural history indicates that the appeal was listed for hearing on 11.02.2025. The tax effect in dispute falls below INR 2 Crores.

What were the issues?

1. Whether the appeal is maintainable in light of the low tax effect, considering Circular No. 9/2024 dated 17 September 2024? (Question of law). The Revenue, through its counsel, did not argue the merits of the case. The Assessee was represented by None.

AI-generated summary — verify with the full judgment below

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 163/2019

THE PR. COMMISSIONER OF INCOME TAX -9 .....Appellant Through: Mr. Anurag Ojha, SSC along with Ms. Hemlata Rawat and Mr. V.K. Saksena, JSCs.

versus

ULTRA MOTOR INDIA PVT.LTD. .....Respondent Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

11.02.2025

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. 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. The date of 26 March 2025 stands cancelled.

YASHWANT VARMA, J

HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 11, 2025/RW 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 13/02/2025 at 12:48:00

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