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

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ITA 2459/DEL/2022Status: DisposedITAT Delhi05 August 2025AY 2010-11Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant 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 held that since the tax effect in the instant appeal was less than Rs. 60 lakhs, it was not maintainable in light of the CBDT Circular. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal for assessment year 2010-11 against the CIT(A)'s order. The total tax effect involved in the appeal was Rs. 59,48,250/-, which was less than the monetary limit for filing departmental appeals to the ITAT as revised by CBDT Circular No. 09 of 2024.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect involved is below the monetary limit prescribed by the CBDT Circular?

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri Salil Aggarwal, Sr. adv.; &, Shri Shailesh Gupta, Adv
For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 05.08.2025Pronounced: 05.08.2025

O R D E R 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 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 is dismissed. Order pronounced in open court on 05.08.2025.

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