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

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ITA 5750/DEL/2024Status: DisposedITAT Delhi29 May 2026AY 2018-19Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)4 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 held that the Revenue's appeal was not maintainable due to the tax effect being less than the prescribed limit of Rs. 60 lakhs as per CBDT Circular No. 09/2024. However, the Revenue was granted liberty to seek recall of the order if the tax effect was found to be higher or protected by exceptions.

What were the facts?

The Revenue preferred an appeal against an order passed by the NFAC, which arose from an order of the Assessing Officer under Section 147 of the Income Tax Act, 1961. The assessee's counsel pointed out that the tax effect involved in the appeal was Rs. 53,53,425/-, which was below the revised monetary limit for departmental appeals before the ITAT.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect below the prescribed monetary limit as per CBDT Circulars.

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 “G”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Shri Suresh K. Gupta, Adv
For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 07.08.2025Pronounced: 07.08.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

1.

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

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 is dismissed in above terms. Order pronounced in open court on 07.08.2025.

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