INCOME TAX OFFICER WARD223, GHAZIABAD vs. SANJAY MAGOO, GHAZIABAD

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ITA 1283/DEL/2024Status: DisposedITAT Delhi09 July 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (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 revised monetary limit for filing appeals. The Revenue's DR accepted this fact and did not object to the dismissal of the appeal. Therefore, the Tribunal dismissed the appeal as not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the Ld. CIT(A) for AY 2017-18. The tax effect in this case was below the taxable limit as revised by CBDT Circular No.09/2024. The Assessee did not appear despite notice.

What were the issues?

Whether the appeal is maintainable considering the revised monetary limit for filing departmental appeals as per the latest CBDT circular, especially when the tax effect is below the limit.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”, NEW DELHI

For Respondent: Shri Manish Gupta, DR
Hearing: 09.07.2025

(ASSESSMENT YEAR : 2017-18) Income Tax officer, Ward 223, vs. Sanjay Magoo, Ghaziabad. 17, Main Shyam Park, Sahibabad, Ghaziabad – 201 005 (U.P.) (PAN: AIAPM7101J) (Appellant) (Respondent) ASSESSEE BY: None REVENUE BY : Shri Manish Gupta, DR Date of Hearing : 09.07.2025 Date of Order : 09.07.2025 O R D E R

PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :

1.

This appeal is filed by the Revenue against the order of the ld. Commissioner of Income-tax (Appeals) /NFAC, Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 18.01.2024 pertaining to Assessment Year 2017-18.

2.

On perusal of Form No. 36 filed by the Revenue, we note that tax effect in this case is below the taxable limit. The CBDT in its Circular No.09/2024 dated 17.09.2024 has recently revised the monetary limit ITAT at Rs.60 lakhs. Ld. DR for the Revenue has accepted this factual matrix and has no objection, if the appeal of the Revenue is dismissed on this account.

3.

None appeared on behalf of the Assessee despite issue of notice for hearing. Therefore, we proceeded to decide this appeal exparte with the assistance of Ld. DR and perused the records.

4.

In view of the aforesaid factual matrix, we deem it fit and proper to dismiss this appeal of the Revenue in the light of the aforesaid latest Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable.

5.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on this 9TH day of July, 2025 after the conclusion of the hearing.

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