Pr. Commissioner Of Income Tax-1 v. M/S Bergen Engines India

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 45/2022 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through:

Mr. Sanjay Kumar, Advocate versus M/S BERGEN ENGINES INDIA .....Respondent Through:

Mr. Arta Trana Panda and Mr. Satyen Sethi, Advocates

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 27.09.2024 1.

The Revenue has filed the present appeal impugning the order dated 27.04.2020 passed by the learned Income Tax Appellate Tribunal in ITA No. 7802/Del/2017 for the Assessment Year 2013-14. 2.

The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present case is below the threshold limit of ₹2 crores, as stipulated in the circular dated 17.09.2024. The learned counsel also does not dispute that the subject matter does not fall in any of the exceptions, as provided in the said circular. 3.

Accordingly, the present appeal is dismissed on account of low tax effect.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J SEPTEMBER 27, 2024 ns Click here to check corrigendum, if any 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 09/10/2024 at 14:41:20