ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD vs. CHHABILDAS INVESTMENT PRIVATE LIMITED, GHAZIABAD

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ITA 361/DEL/2025Status: DisposedITAT Delhi29 July 2025AY 2019-20Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant 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 tax effect was below the prescribed monetary limit. The Revenue's counsel conceded the applicability of the CBDT Circular, leading the Tribunal to dismiss the appeal as not maintainable.

What were the facts?

The Revenue filed an appeal against an order of the Ld.CIT(A). The tax effect in the appeal was found to be INR 57,76,905/-, which is below the INR 60 Lakhs threshold prescribed by CBDT Circular No.09/2024 for filing appeals before the ITAT.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the ITAT considering the tax effect is below the limit prescribed by the CBDT Circular.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “B” BENCH: NEW DELHI

Before: SHRI YOGESH KUMAR U.S & SHRI MANISH AGARWAL

For Appellant: Shri Deepak Upadhyay, Adv
For Respondent: Shri Rajesh Kumar Dhanesta, Sr.DR, Shri Deepak Upadhyay, Adv
Hearing: 29.07.2025Pronounced: 29.07.2025
1.

The captioned appeal is filed by the Revenue against the order dated 28.10.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No. NFAC/2018-19/10323284 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 09.02.2024 passed u/s 147 r.w.s. 144B of the Act pertaining to assessment year 2019-20.

2.

It is evident from Form No.36 that the tax effect of INR 57,76,905/- which is below prescribed limit of INR 60 Lakhs for filing the appeal before ITAT as provided in CBDT Circular No.09.2024 dated 17.09.2024. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding INR 60 lakhs and therefore, appeal of the Revenue is required to be dismissed in limine.

3.

We have heard the contentions of both the parties and perused the material available on record. The Ld.CIT.DR for the Revenue fairly admitted the applicability of the CBDT Circular No.09 of 2024 dated 17.09.2024. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner.

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