ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. RISHI KESH CHOPRA, DELHI

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ITA 3025/DEL/2025Status: DisposedITAT Delhi30 July 2025AY 2013-14Bench: the Tribunal. A specific query was made to the Id. DR as to whether the issue raised in appeal falls under any of the exceptions. The Id. DR stated that this appeal arises from search action, hence, she is not authorized to argue the matter and only the CIT(DR) can make submissions on behalf of the Department.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 due to the low tax effect, as per CBDT Circular No. 9/2024. However, the Revenue was granted liberty to revive the appeal if the issue involved falls under any of the exceptions specified in CBDT Circular No. 5/2024.

What were the facts?

The Revenue filed an appeal against a CIT(A) order for Assessment Year 2013-14, where the tax effect was Rs. 1,27,308, which is below the CBDT's monetary limit for filing appeals. The Departmental Representative informed the Tribunal that the appeal arose from a search action but that she was not authorized to argue such matters.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed monetary limit, and not argued by an authorized representative, should be dismissed based on CBDT circulars.

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

For Appellant: Shri Suresh Batra, Advocate
Hearing: 30/07/2025

(A.Y.2013-14) Assistant Commissioner of Income Tax, Central Circle-25, R. No. 317, 3rd Floor, ...... अपीलाथ�/Appellant ARA Centre, Jhandewalan Extn. Delhi 110055 बनाम Vs. Rishi Kesh Chopra, 101-103, Kale Ram Chambers, East Guru Andag Nagar, Delhi 110092 ..... �ितवादी/Respondent PAN: ADFPC-6878-A Assessee by : Shri Suresh Batra, Advocate 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), Delhi-25, [in short ‘the CIT(A)’] dated 09.01.2025, for Assessment Year 2013-14.

2.

A perusal of Form No. 36 shows that the tax effect involved in appeal is Rs.1,27,308/- 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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