INCOME TAX OFFICER, WARD 22(1), DELHI, C R BUILDING vs. SAJAN INTERNATIONAL PVT. LTD., PITAMPURA

PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the Revenue, is directed against the order dated 17.10.2024 [DIN 7 ORDER No. ItBA/NFAC/S/250/2024-25/1069728995(1) passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 18.03.2023 passed by the Assessing Officer under Section 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2018-19. 2. At the outset, learned counsel for the assessee submitted that the total tax effect involved in the Revenue’s instant appeal, as mentioned in the memo of appeal itself in Form No. 36 filed before the Tribunal, is Rs. 53,53,425/-. Thus, the Revenue’s appeal is not maintainable in view of the CBDT Circular No. 09 of 2 2024 dated 17.09.2024, revising the monetary limit for filing departmental appeal before the ITAT to Rs. 60 lakhs. 3. Ld. Sr. DR could not rebut the aforesaid factual position. 4. Thus, in view of the aforesaid factual matrix, the tax effect involved in the instant Revenue’s appeal being less than the prescribed limit of Rs. 60 lakhs, we are constrained to dismiss the instant Revenue’s appeal in the light of the CBDT Circular No. 09/2024 dated 17.09.2024, as not maintainable. However, if on a later date the Revenue finds that the tax effect in dispute in the instant appeal is more than the limit prescribed or it is protected by any of the exceptions provided in the CBDT Circular, it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits, as per the extant law. Ordered accordingly. 5. Revenue’s appeal in ITA No. 5750/Del/2024 is dismissed in above terms. Order pronounced in open court on 07.08.2025. (NAVEEN CHANDRA) JUDICIAL MEMBER

Dated: 07.08.2025. *MP*