Pramaditya v. Kameswar Raohon'ble Mr. Justice Vinod Kumar

$~45 & 46 IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 39/2024, CM APPL. 2498/2024+ITA 66/2024, CM APPL. 5126/2024+ITA 66/2024, CM APPL. 5126/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2, DELHI .....Appellant Through:Mr Sanjay Kumar, SCC, Ms MonicaBenjamin and Ms Easha, Advocates.versus PRAMADITYA .....Respondent Through:Mr Satyen Sethi and Mr Arta TranaPanda, Advocates. CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR O R D E R%02.09.2025 1.Mr Sanjay Kumar, Senior Standing Counsel appearing for theappellant / revenue submits that he is in receipt of an email dated 29.08.2025from ACIT, Central Circle-14, New Delhi, which reads as under, to contendthat as the tax effect in both these appeals being less than ₹2.00 Crores, the appeals need to be closed: “Sir, This is in reference to your email dated 28.08.2025regarding the matter of Sh. Paramaditya (PAN: ) for A.Y. 2017-18 listed before theHon'ble High Court on 29.08.2025 and the next date ofhearing in this case is 02.09.2025.In this regard, it is submitted that the assessment in thecase was completed under section 143(3) of theIncome-tax Act, 1961 on 31.12.2019, wherein anaddition of Rs. 1,65,00,000/- was made on account ofunexplained investment.Theoveralltaxeffectinthecasecomesto Rs.1,00,42,500/-, which is below the revised monetarylimit prescribed for filing appeals before the Hon'bleHigh Court as per CBDT Circular No. 09/2024 dated18.06.2024.This is for your information and necessary action atyour end.For your ready reference, copies of the AssessmentOrder, ITAT Order, and CSR are enclosed herewith.” 2.Noting the submission made by Mr Kumar, both the appeals areclosed. The email dated 29.08.2025 is taken on the record. The pendingapplications are disposed of having become infructuous. V. KAMESWAR RAO, J SEPTEMBER 02, 2025M VINOD KUMAR, J