ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. RAHUL MAHESHWARI, DELHI

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ITA 3021/DEL/2025Status: DisposedITAT Delhi30 July 2025AY 2015-16Bench: SHRI VIKAS AWASTHY (Judicial Member)3 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 dismissed the Revenue's appeal on the grounds of low tax effect, citing CBDT Circular No. 9/2024. However, it granted liberty to the Revenue to seek revival of the appeal if the issue falls under specific exceptions outlined in CBDT Circular No. 5/2024.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for Assessment Year 2015-16. The appeal involved a tax effect of Rs. 1,52,770/-, which was below the monetary limit specified by the CBDT for departmental appeals before the Tribunal.

What were the issues?

Whether the Revenue's appeal, having a tax effect below the monetary limits prescribed by CBDT circulars, is liable to be dismissed.

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: 30/07/2025

(A.Y.2015-16) Assistant Commissioner of Income Tax, Central Circle-25, R. No. 317, 3rd Floor, ...... अपीलाथ�/Appellant ARA Centre, Jhandewalan Extn. Delhi 110055 बनाम Vs. Rahul Maheshwari, M-69, Greater Kailash, Delhi 110048 ..... �ितवादी/Respondent PAN: AJKPM-8533-B Assessee by : None Department by : Ms. Sudha Gupta, SR. DR सुनवाई क� ितिथ/ Date of hearing : 30/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 30/07/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the REvenue is directed against the order of Commissioner of Income Tax (Appeals)-25, [in short ‘the CIT(A)’], New Delhi dated 29.01.2025, for Assessment Year 2015-16.

2.

A perusal of Form No. 36 shows that the tax effect involved in appeal is Rs.1,52,770/-/- 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 2015-16) 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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