$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 211/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agarwal, Adv. Versus SH. DINESH KUMAR MATHUR .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 11.07.2025 CM Nos.40110/2025 & 40111/2025 (for condonation of delay in filing and re- filing the appeal) 1. For the reasons stated in the applications, the delay in filing and re-filing the present appeal is condoned. 2. The applications are disposed of. ITA 211/2025 3. The Revenue has filed the present appeal impugning an order dated 23.12.2022 passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.1016/Del./2019 in respect of assessment year [AY] 2008-09. 4. The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in Circular No.9/2024 dated 17.09.2024. 5. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J TEJAS KARIA, J JULY 11, 2025 ‘gsr’ 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 15/07/2025 at 11:21:43