THE PR. COMMISSIONER OF INCOME TAX -4 vs. HALCROW CONSULTING INDIA PVT. LTD.

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ITA/720/2018HC DelhiDLHC01100441201817 December 2024Bench: HON'BLE MR. JUSTICE SUNIL GAUR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals are not liable to be continued as the tax effect falls below INR 2 Crores, in accordance with the provisions of Circular No. 9/2024 dated 17 September 2024. Consequently, the appeals were dismissed on the ground of low tax effect. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate future case. No specific findings were made on the merits of the substantive tax disputes.

What were the facts?

These are multiple appeals filed by the Principal Commissioner of Income Tax against various respondents, including Halcrow Consulting India Pvt. Ltd., Goodyear India Limited, Sh. Pradeep Khanna, Indo Rama Systhetic India Ltd., Johnson Matthey India Pvt. Ltd., Karmic Business Specialities Pvt. Ltd., Bycell Telecommunication, and Mala Kalsi. The appeals were filed before the Delhi High Court. The core issue across these appeals pertains to the tax effect involved in the matters. The judgment notes that the tax effect in these appeals falls below INR 2 Crores.

What were the issues?

1. Whether the appeals, having a tax effect below INR 2 Crores, are liable to be continued in light of Circular No. 9/2024 dated 17 September 2024? (Question of law) The Revenue contended that the appeals should be dismissed due to the low tax effect, citing Circular No. 9/2024. The judgment does not record any specific arguments from the respondents on this point.

Which sections of the Income-tax Act were involved?

Circular No. 9/2024

AI-generated summary — verify with the full judgment below

$~91 to 100 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 720/2018

THE PR. COMMISSIONER OF INCOME TAX-4.....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs

versus

HALCROW CONSULTING INDIA PVT. LTD......Respondent Through: Mr. Salil Kapoor, Ms. Ananya Kapoor and Mr. Utkarsha Kumar Gupta, Advs. 92 + ITA 754/2018

THE PR. COMMISSIONER OF INCOME TAX-4.....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC with Mr. Anmol Jagga, Adv.

versus

GOODYEAR INDIA LIMITED

.....Respondent Through: Mr. Neeraj Jain, Mr. Aniket D. Agrawal and Mr. Aniket D. Agrawal and Mr. Abhisek Singhvi, Advs. 93 + ITA 762/2018

PR. COMMISSIONER OF INCOME TAX DELHI - 2 .....Appellant

Through: Appearance not given.

versus

SH. PRADEEP KHANNA

.....Respondent

Through: Appearance not given.

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 20/12/2024 at 12:49:59

94 + ITA 780/2018

THE PR. COMMISSIONER OF INCOME TAX-4.....Appellant Through: Mr. Debesh Panda, Standing Counsel with Ms. Zehra Khan and Mr. Vikramaditya Singh, Advs.

versus

INDO RAMA SYSTHETIC INDIA LTD. .....Respondent

Through: Appearance not given. 95 + ITA 808/2018

THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant

Through: Mr. Ruchir Bhatia, SSC.

versus

JOHNSON MATTHEY INDIA PVT.LTD......Respondent

Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. 96 + ITA 814/2018

THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant

Through: Mr. Ruchir Bhatia, SSC.

versus

JOHNSON MATTHEY INDIA PVT.LTD. .....Respondent

Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. 97 + ITA 826/2018

THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant

Through: Mr. Ruchir Bhatia, SSC.

versus 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 20/12/2024 at 12:49:59

JOHNSON MATTHEY INDIA PVT.LTD. .....Respondent

Through: Mr. Sumit Mangal and Ms. Radhika Sharma, Advs. 98 + ITA 833/2018

THE PR. COMMISSIONER OF INCOME TAX-5.....Appellant

Through: Appearance not given.

versus

KARMIC BUSINESS SPECIALITIES PVT. LTD.

.....Respondent

Through: Appearance not given. 99 + ITA 850/2018

PR. COMMISSIONER OF INCOME TAX-5 .....Appellant

Through: Appearance not given.

versus

BYCELL TELECOMMUNICATION .....Respondent

Through: Appearance not given. 100 + ITA 866/2018

PR. COMMISSIONER OF INCOME TAX - 2.....Appellant

Through: Appearance not given.

versus

MALA KALSI,

.....Respondent

Through: Appearance not given.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

17.12.2024 O R D E R

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 20/12/2024 at 12:49:59

1.

Undisputedly, the tax effect which forms the subject matter of these appeals 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. 2. The appeals are, 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.

YASHWANT VARMA, J

DHARMESH SHARMA, J DECEMBER 17, 2024/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 20/12/2024 at 12:49:59

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