INCOME TAX OFFICER, ROHTAK vs. ATUL KUMAR & SONS HUF, ROHTAK

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ITA 1707/DEL/2025Status: DisposedITAT Delhi26 June 2025AY 2018-19Bench: Sh. Satbeer Singh Godara (Judicial Member)2 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 Income Tax Appellate Tribunal dismissed the Revenue's appeal. The Tribunal noted that the tax effect was below the minimum threshold specified by the CBDT circular, and since the circular applies retrospectively, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against a CIT(A) order for Assessment Year 2018-19, which arose from proceedings under Section 144 of the Income Tax Act, 1961. The appeal involved a tax effect of Rs. 10,94,127/-, which is significantly less than the minimum prescribed tax effect of Rs. 60 lakhs by CBDT Circular No. 9/2024.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect involved is below the minimum threshold prescribed by CBDT circulars, which apply retrospectively.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Mansi Jain, CA
For Respondent: Ms. Indu Bala Saini, Sr. DR
Hearing: 26.06.2025Pronounced: 26.06.2025

Asstt. Year : 2018-19 Income Tax Officer, Vs Atul Kumar & Sons HUF, Opp. Mansarovar Park, 473/33, Ramnagar, Kath Mandi, Haryana-124001 Rohtak, Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AAOHA1914K Assessee by: Ms. Mansi Jain, CA Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 26.06.2025 Date of Pronouncement: 26.06.2025 ORDER This Revenue’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072429272(1) dated 22.01.2025, in proceedings u/s 144 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.10,94,127/- 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 circular has been made applicable with retrospective effect on

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