ACIT, CIRCLE- 19(1), DELHI vs. ROHTO PHARMA (INDIA) PVT. LTD., GURUGRAM, HARYANA

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ITA 3240/DEL/2025Status: DisposedITAT Delhi23 July 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (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 CBDT circular regarding the minimum tax effect was applicable retrospectively to pending appeals. Therefore, the Revenue's appeal was rejected on this specific ground.

What were the facts?

The Revenue filed an appeal against the CIT(A)/NFAC's order for Assessment Year 2017-18. The appeal involved a tax effect of Rs.23,21,893/-, which was less than the minimum prescribed tax effect of Rs.60 lakhs under CBDT Circular No. 9/2024.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the threshold specified in CBDT Circular No. 9/2024, is maintainable given its retrospective applicability to pending appeals.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 23.07.2025Pronounced: 23.07.2025

Asstt. Year : 2017-18 ACIT, Vs Rohto Pharma (India) Pvt. Ltd., Circle-19(1), Unit Nos. DPC 102, 103, First New Delhi-110002 Floor, Block 4A, Corporate Park, MG Road, DLF City, Phase-III, Gurugram-122002 (APPELLANT) (RESPONDENT) PAN No. AAECR9650G Assessee by: Sh. R. K. Gaur, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.07.2025 Date of Pronouncement: 23.07.2025 ORDER This Revenue’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1074757252(1) dated 20.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.23,21,893/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024.

4.

Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT's foregoing tax effect Rohto Pharma (India) Pvt. Ltd. circular has been made applicable with retrospective effect on all pending appeals as well. I thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.

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