PR COMMISSIONER OF INCOME TAX-CENTRAL vs. SHRI ANUJ MATHUR

ITA/335/2018HC RajasthanRJHC02108181201806 May 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the appeal is not liable to be continued due to the low tax effect. The court explicitly referred to Circular No. 9/2024 dated 17 September 2024, which mandates the dismissal of appeals where the tax effect falls below INR 2 crores. The judgment states that the tax effect in this particular appeal is below this threshold. Consequently, the court dismissed the appeal on the ground of low tax effect. No other issues were decided on merits, and the reasoning is solely based on the administrative instructions contained in the circular regarding monetary limits for appeals.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax (Central)-3, New Delhi, against an order concerning the assessment year(s) not specified in the judgment. The appeal was filed before the High Court of Delhi. The respondent, Ritesh Kumar, was represented by none. The core of the appeal's dismissal hinges on the tax effect involved. The judgment explicitly states that the tax effect forming the subject matter of the appeal falls below INR 2 crores. This fact is crucial for the court's decision to dismiss the appeal.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect falling below the threshold stipulated in Circular No. 9/2024 dated 17 September 2024? (Question of law) Assessee's Contentions: Not recorded. Revenue's Contentions: The revenue, represented by Mr. Abhishek Maratha, SSC, and others, argued that the appeal should be dismissed due to the low tax effect. They relied on Circular No. 9/2024 dated 17 September 2024, which provides for the withdrawal or non-filing of appeals where the tax effect is below a certain threshold. The revenue contended that the tax effect in this appeal falls below INR 2 crores, making it ineligible for continuation.

AI-generated summary — verify with the full judgment below

$~102 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 335/2018 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

RITESH 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. 11056/2018 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. ITA 335/2018 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 11:40:07

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