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Facts
The Revenue's appeal against the CIT(A)'s order for AY 2011-12 involved a tax effect far below the CBDT's monetary limit. The Id. DR stated the appeal arose from a search action and was not authorized to argue it.
Held
The Tribunal noted that the appeal suffered from low tax effect, as per CBDT Circular No. 9/2024. Liberty was granted to the Revenue for revival if the issues fall under specified exceptions.
Key Issues
Whether the appeal, with a low tax effect, is maintainable before the Tribunal despite being filed by the Revenue.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
(A.Y.2011-12) Assistant Commissioner of Income Tax, Central Circle-25, R.No. 317, 3rd Floor, ARA Center, ...... अपीलाथ�/Appellant Jhandewalan Extn, Delhi 110055 बनाम Vs. Rajeev Chandra HUF, 245, Anarkali Market, Jhandewalan Extn, Delhi 110055 ..... �ितवादी/Respondent PAN: AAHHR-1375-Q अपीलाथ� �ारा/Appellant by : None �ितवादी�ारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई क� ितिथ/ Date of hearing : 29/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 31/07/2025 आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), Delhi-25 (hereinafter referred to as 'the CIT(A)'), dated 14.01.2025, for assessment year 2011-12.
A perusal of Form No. 36 shows that the tax effect involved in appeal is Rs.5,56,973/-i.e. far below the monetary limit fixed by the CBDT for filing of appeal by the Department before the Tribunal. A specific query was made to the ld. DR as to whether the issue raised in appeal falls under any of the exceptions. The ld. DR stated that this appeal arises from search action, hence, she is not (AY 2011-12) authorized to argue the matter and only the CIT(DR) can make submissions on behalf of the Department.
I have heard the submissions made by ld. DR. Since this appeal suffers from low tax effect in light of the CBDT Circular No. 9/2024 dated 17.09.2024, hence, is liable to be dismissed.
Liberty is granted to the Revenue for revival of appeal, if the issue(s) involved in instant appeal fall under any of the exceptions specified in para 3.1 and 3.2 of CBDT Circular No. 5/2024 dated 15.03.2024.