DCIT, CENTRAL CIRCLE-02, NEW DELHI vs. REWIN CERAMICS P.LTD, NEW DELHI

PER SATBEER SINGH GODARA, J.M:

This Revenue’s appeal for assessment year 2010-11 arises against
Commissioner of Income Tax (appeals)-31, Delhi’s order dated 21.07.2022
[Appeal No. 723/20-21 – DR No. 28/9- D. No. 376], in proceedings u/s 153A read with section 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

Heard both the parties. Case file perused.
2. It transpired at the outset that total tax effect involved in the Revenue’s instant appeal, as mentioned in Revenue’s memo of appeal in Form No. 36 filed before the Tribunal, is Rs. 59,48,250/-. Thus, the instant appeal filed by the 2
Revenue is hit by the CBDT Circular No. 09 of 2024 dated 17.09.2024, revising the monetary limit for filing of the departmental appeals to the ITAT at Rs. 60
lakhs.
3. Thus, in view of the aforesaid factual matrix, the tax effect involved in the instant Revenue’s appeal being less than Rs. 60 lakhs, we deem it proper 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.
4. This Revenue’s appeal in ITA No. 2459/Del/2022 is dismissed.
Order pronounced in open court on 05.08.2025. (MANISH AGARWAL)
JUDICIAL MEMBER

Dated: 05.08.2025. *MP*