ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. RAHUL MAHESHWARI, DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.3021/िदʟी/2025 (िन.व. 2015-16)
Assistant Commissioner of Income Tax,
Central Circle-25, R. No. 317, 3rd Floor,
ARA Centre, Jhandewalan Extn. Delhi 110055
...... अपीलाथᱮ/Appellant
बनाम Vs.
Rahul Maheshwari,
M-69, Greater Kailash, Delhi 110048
PAN: AJKPM-8533-B
..... ᮧितवादी/Respondent
Assessee by : None
Department by : Ms. Sudha Gupta, SR. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
30/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
30/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
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 2
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. 5. In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on Wedne ay the 30th day of July,
2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 30/07/2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
3
BY ORDER,
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(Asstt.