Principal Commissioner Of Income Tax-1 v. M/S Asis Plywood Pvt. Ltd. (Formerly Known As M/S Metro Doors Pvt. Ltd.)

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 520/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr. Anurag Ojha, SSC with Ms.

Hemlata Rawat & Mr. VK Saxena, JSCs.

versus M/S ASIS PLYWOOD PVT. LTD. (FORMERLY KNOWN AS M/S METRO DOORS PVT. LTD.) .....Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 14.05.2026 1.

On prima-facie perusal of the memo of appeal, we find that the tax effect given therein is Rs.48,47,210/-.

2.

According to us, the appellant cannot continue with the present appeal in light of the CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024.

3.

The appeal is, therefore, dismissed.

4.

In case the appellant is able to satisfy that the instant case falls in any of the exceptions given in the Circulars, they shall be free to move an application for revival of the appeal.

DINESH MEHTA, J.

VINOD KUMAR, J.

MAY 14, 2026/nk 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 16/05/2026 at 12:08:59