ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI vs. ANKIT JAIN, NEW DELHI
आयकर अपीलीय अधिकरण
धिल्ली पीठ “सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य एिं
श्री एम. बालागणेश, लेखाकार सिस्य के समक्ष
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “C”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI M. BALAGANESH, ACCOUNTANT MEMBER
आअसं.2098, 2099 और 2115/धिल्ली/2025 (नि.व. 2018-19 से 2020-21)
ITA Nos. 2098, 2099 & 2115/DEL/2025 (A.Ys. 2018-19 to 2020-21)
Assistant Commissioner of Income Tax,
Central Circle-30, R. No. 320, 3rd Floor,
ARA Centre, Jhandewalan Extention,
New Delhi 110055
...... अपीलार्थी/Appellant
बिाम Vs.
Ankit Jain,
1/4283, Ram Nagar Extn, Mandoli Road,
Shahdra, Loni Road, East Delhi, Delhi 110032
PAN: ANZPJ-3110-G
..... प्रनिवादी/Respondent
अपीलार्थी द्वारा/Appellant by : Ms. Namita Khurana, CIT-DR
प्रधििािीद्वारा/Respondent by : Shri Samyak Jain, Advocate
सुिवाई की निथर्थ/ Date of hearing
:
02/07/2024
घोषणा की निथर्थ/ Date of pronouncement
:
02/07/2024
आदेश/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. 2
ITA Nos. 2098, 2099 & 2115/DEL/2025 (A.Ys. 2018-19 to 2020-21)
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 Wedne ay the 02nd day of July,
2025. (M. BALAGANESH)
(VIKAS AWASTHY)
लेखाकार सदस्य/ACCOUNTANT MEMBER
न्यानयक सदस्य/JUDICIAL MEMBER
ITA Nos. 2098, 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 :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.