INCOME TAX OFFICER, RAMPUR vs. BABU, RAMPUR
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal was not maintainable as the tax effect of the deletion was less than Rs. 60 lakhs, citing CBDT Circular No. 09 of 2024. Consequently, the cross-objection also became infructuous.
What were the facts?
The Revenue filed an appeal against the order of the CIT(Appeals) deleting an addition of Rs. 70,71,488/- made by the Assessing Officer under Section 69A of the Act. The assessee filed a cross-objection in support of the CIT(Appeals)'s order.
What were the issues?
Maintainability of the Revenue's appeal based on tax effect as per CBDT circular. Consequential dismissal of the cross-objection.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
सुनवाईक�तारीख/ Date of hearing: 02.06.2025 04.06.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeals is filed by the Revenue against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 16.07.2024 for the AY 2017-18 in deleting the addition of Rs.70,71,488/- which was made by the Assessing Officer u/s 69A of the Act. The Cross Objection was filed by the assessee in support of the order of the Ld. CIT(Appeals). Since the addition deleted by the CIT(Appeals) is Rs.70,71,488/- which was contested by the Revenue in this appeal, the tax effect on such deletion of addition is less than Rs.60 lakhs. Therefore, the present appeal filed by the Revenue is not maintainable in the light of the CBDT Circular No.09 of 2024 dated 17/09/2024. The appeal is accordingly dismissed.
The cross objection filed by the assessee is only in support of the order of the Ld. CIT(Appeals) and since we have dismissed the appeal of the Revenue, the cross objection filed by the assessee became infructuous and the same is also dismissed accordingly.
In the result, the appeals filed by the Revenue as well as cross objection of the assessee are dismissed.
Order pronounced in the open court on 04.06.2025
More judgments on Section 69A
- Vishal Kumar Patel(HUF), Raipur vs DCIT, Circle-1(1), RaipurITA 595/RPR/2026[2017-18]Status: Heard21 Oct 2026AY 2017-18
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
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