ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. RAJEEV CHANDRA HUF, DELHI

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ITA 3017/DEL/2025Status: DisposedITAT Delhi31 July 2025AY 2013-14Bench: SHRI VIKAS AWASTHY (Judicial 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 noted that the appeal suffered from a low tax effect, making it liable for dismissal. Liberty was granted to the Revenue to revive the appeal if the issues fell under specific exceptions mentioned in CBDT circulars.

What were the facts?

The Revenue's appeal was directed against an order of the CIT(A) for assessment year 2013-14. The tax effect involved in the appeal was found to be below the monetary limit fixed by the CBDT for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the low tax effect below the CBDT prescribed limit, and if any exceptions apply.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 29/07/2025

(A.Y.2013-14) 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:

1.

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 2013-14.

2.

A perusal of Form No. 36 shows that the tax effect involved in appeal is Rs.7,47,935/-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 2013-14) authorized to argue the matter and only the CIT(DR) can make submissions on behalf of the Department.

3.

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.

4.

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.

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