ITO, DELHI vs. S3 BUILDTECH PVT. LTD, DELHI

PDF · subscribers
ITA 4336/DEL/2025Status: DisposedITAT Delhi31 August 2026AY 2013-14Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Revenue did not dispute that the CBDT circular regarding tax effect applied retrospectively to all pending appeals. Based on this, the Tribunal rejected the Revenue's appeal.

What were the facts?

The Revenue's appeal for Assessment Year 2013-14 arose from proceedings under Section 147 of the Income Tax Act. The case was called twice, and the assessee did not appear, leading to an ex-parte proceeding. The tax effect of the appeal was less than the minimum prescribed by CBDT Circular No. 9/2024.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the prescribed limit as per the latest CBDT circular, which has retrospective effect?

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 19.08.2025Pronounced: 19.08.2025

Asstt. Year : 2013-14 Income Tax Officer, Vs S3 Buildtech Pvt. Ltd., Ward-22(1), B-1896, Near Lalita Block New Delhi-110002 School, Shastri Nagar, New Delhi-110052 (APPELLANT) (RESPONDENT) PAN No. AARCS1070Q Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 19.08.2025 Date of Pronouncement: 19.08.2025 ORDER This Revenue’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076425953(1) dated 23.05.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.50,00,000/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024.

S3 Buildtech Pvt. Ltd. 4. Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT's foregoing tax effect circular has been made applicable with retrospective effect on all pending appeals as well. I thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →