INCOME TAX OFFICER, ROHTAK vs. ATUL KUMAR & SONS HUF, ROHTAK
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
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”).
Heard both the parties at length. Case file perused.
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 Atul Kumar & Sons HUF
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all pending appeals as well. I thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.
This Revenue's appeal is dismissed in above terms. Order Pronounced in the Open Court on 26/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 26/06/2025
*Subodh Kumar, Sr. PS*