Pr. Commissioner Of Income Tax -Central -1 v. Karina Airlines International Limited

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 515/2024 PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through:

Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Mr Pranjal Singh and Mr Abhishek Anand, Advocate.

versus KARINA AIRLINES INTERNATIONAL LIMITED .....Respondent Through:

None.

CORAM:

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

O R D E R

% 09.10.2024 CM APPL. 59695/2024(delay condonation of 11 days in filing); & CM APPL. 59696/2024 (delay condonation of 314 days in re-filing) 1.

For the reasons stated in the applications, the delay in filing and refiling of the above captioned appeal stands condoned. 2.

The applications are disposed of.

ITA 515/2024 3.

The Revenue has filed the present appeal impugning the order dated 11.05.2023 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.714/Del/2021 for the assessment year 2011-12. 4.

At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit 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 15/10/2024 at 12:03:37

of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 5.

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

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 09, 2024 M 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 15/10/2024 at 12:03:37