THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI MEGHRAJ SINGH SHEKHAWAT

ITA/334/2018HC RajasthanRJHC02105085201812 August 2021Bench: SABINA,CHANDRA KUMAR SONGARA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect forming the subject matter of the appeal falls below INR 2 crores. Consequently, in light of the provisions made in Circular No. 9/2024 dated 17 September 2024, the appeal would not be liable to be continued. The Court dismissed the appeal on the ground of low tax effect. No other issues were decided on merits.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax (Central)-3, New Delhi against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to a tax effect that falls below INR 2 crores. The respondent, Raghav Kumar, was represented by none. The appeal was filed in the High Court of Delhi.

What were the issues?

1. Whether the appeal, involving a tax effect below INR 2 crores, is liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024? The appellant, represented by Mr. Abhishek Maratha, SSC, and others, likely intended to argue for the continuation of the appeal, while the respondent, Raghav Kumar, was not represented, and therefore, no arguments were recorded on their behalf. The core of the dispute revolves around the applicability of the circular regarding low tax effect to the present appeal.

AI-generated summary — verify with the full judgment below

$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 334/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC, Mr. Parth Samwal, JSC with Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh and Mr. Himanshu Gaur, Advs.

versus

RAGHAV KUMAR

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

12.12.2024 CM APPL. 11055/2018 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. ITA 334/2018 Undisputedly, the tax effect which forms 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.

YASHWANT VARMA, J.

GIRISH KATHPALIA, J. DECEMBER 12, 2024/gunn 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 17/12/2024 at 11:40:12

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