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Facts
The Revenue filed three appeals against the orders of the CIT(A) for assessment years 2018-19 to 2020-21. The assessee's counsel submitted that the appeals suffer from low tax effect, making them liable for dismissal.
Held
The Tribunal noted that the tax effect in these appeals was less than the monetary limit specified by the CBDT for filing appeals. Therefore, the appeals were dismissed on the ground of low tax effect.
Key Issues
Whether the Revenue's appeals should be dismissed due to low tax effect, as per CBDT Circular No. 9/2024.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI
Before: SHRI VIKAS AWASTHY & SHRI M. BALAGANESH
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.
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.
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.
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.
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.
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.