PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI V. RAJIV KUMAR

ITA/338/2018

AI Insights

The case involves multiple appeals by the Commissioner of Income Tax (Central) and Commissioner of Income Tax (Exemptions) against various respondents, including Rajiv Kumar and Aparna Ashram, among others. The primary legal issue in these appeals was the tax effect involved, which was below the threshold of INR 2 crores. The High Court of Delhi, presided over by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Dharmesh Sharma, dismissed all the appeals based on the provisions of the aforementioned circular, which stipulates that appeals with a tax effect below INR 2 crores should not be pursued.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 734526 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 13-12-2024
• Assessment Year: misc
• Laws Referred To: Circular No. 9/2024 dated 17 September 2024
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SOMIL AGARWAL; DUSHYANT AGARWAL
• Assessee Lawyers: ABHISHEK MARATHA; SIDDHARTHA SINHA; PUNEET RAI; SANJAY KUMAR
• Keywords: Dismissed appeals; Low tax effect

Judgement Text

"$~59 & 61 to 68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 338/2018 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3, NEW DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Semwal, JSCs with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Kamakshraj Singh, Advs. versus RAJIV KUMAR .....Respondent Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. 61 + ITA 383/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 62 + ITA 384/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. 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 Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 63 + ITA 385/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 64 + ITA 386/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 65 + ITA 390/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant 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 Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 66 + ITA 408/2018 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia, JSC with Ms. Anu Priya Nisha Minz and Mr. Srikant Singh, Advs. versus APARNA ASHRAM .....Respondent Through: None. 67 + ITA 434/2018 PR. COMMISSIONER OF INCOME TAX-6 .....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs versus MAYAR INDIA LTD .....Respondent Through: None. 68 + ITA 478/2018 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Sanjay Kumar, SSC. versus ADI BPO SERVICES LTD. .....Respondent 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 Through: Mr. Somil Agarwal and Mr. Dushyant Agarwal, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA O R D E R % 13.12.2024 Undisputedly, the tax effect which forms subject matter of these appeals falls below INR 2 crores and they would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. These appeals are consequently dismissed on the ground of low tax effect. YASHWANT VARMA, J. DHARMESH SHARMA, J. DECEMBER 13, 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 17/12/2024 at 11:40:12 "