ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, JHANDEWALAN, NEW DELHI vs. ANKIT JAIN, NEW DELHI

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ITA 2099/DEL/2025Status: DisposedITAT Delhi02 July 2025AY 2019-20Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI M. BALAGANESH (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 found that the tax effect in all three appeals was below the monetary limit of Rs. 60,00,000/- specified by CBDT Circular No. 9/2024 for filing appeals. Consequently, the appeals by the Revenue were dismissed on account of low tax effect, with liberty granted to revive them if issues fall under exceptions in CBDT Circular No. 5/2024.

What were the facts?

The Revenue filed three appeals against orders of the CIT(A) for assessment years 2018-19 to 2020-21. The assessee's counsel contended that these appeals should be dismissed due to low tax effect, citing CBDT Circular No. 9/2024.

What were the issues?

Whether the Revenue's appeals for A.Ys. 2018-19 to 2020-21 are maintainable given that the tax effect falls below the monetary limits prescribed by CBDT circulars for filing appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI

Before: SHRI VIKAS AWASTHY & SHRI M. BALAGANESH

Hearing: 02/07/2024Pronounced: 02/07/2024

ORDER PER BENCH: These three appeals by the Revenue are directed against the order of Commissioner of Income Tax (Appeals)-30, Delhi (hereinafter referred to as 'the CIT(A)'), for assessment years 2018-19 to 2020-21. All the impugned orders are of even date i.e. 12.12.2024.

1.

2099 & 2115/DEL/2025 (A.Ys. 2018-19 to 2020-21) 2. The ld. Counsel for the assessee submitted at the outset that appeals by the Department suffer from low tax effect in light of the CBDT Circular No. 9/2024 dated 17.09.2024, hence, liable to be dismissed.

3.

The ld. DR fairly submitted that as per Form No. 36 the tax effect involved in appeals are less than the monetary limit specified by the Board vide Circular No. 9/2024 (supra) for contesting of appeals by the Department before the Tribunal. She further added that Liberty may be granted to the Department to revive appeals in case the issue involved in appeals falls under any of the exceptions carved out by the Board.

4.

We see that as per Form No. 36 tax effect in these appeals by the Revenue is Rs.1,72,138/- for AY 2018-19, Rs.8,42,648/- for AY 2019-20 and Rs.1,638/- for AY 2020-21. In light of the fact that the tax effect in appeals filed by the Revenue is less than the monetary limit of Rs.60,00,000/- specified by the CBDT vide Circular No. 9/2024 (supra), for filing of appeal by the Revenue before the Tribunal, these appeals by the Revenue are dismissed on account of low tax effect.

5.

Liberty is granted to the Revenue for revival of appeals, if the issue(s) involved in instant appeals fall under any of the exceptions specified in para 3.1 and 3.2 of CBDT Circular No. 5/2024 dated 15.03.2024.

6.

In the result, appeals of the Revenue are dismissed.

Order pronounced in the open court on Wednesday the 02nd day of July, 2025.

Sd/- Sd/- (M. BALAGANESH) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यानयक सदस्य/JUDICIAL MEMBER 2099 & 2115/DEL/2025 (A.Ys. 2018-19 to 2020-21) धिल्ली/Delhi, ददिांक/Dated 02/07/2025 NV/- प्रतिलिपि अग्रेपििCopy of the Order forwarded to : अपीलार्थी/The Appellant , 1. प्रनिवादी/ The Respondent. 2. 3. The PCIT ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली 4. गार्ड फाइल/Guard file. 5.

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