INCOME TAX OFFICER, RAMPUR vs. BABU, RAMPUR

ITA No.4237/Del/2024 & CO No.117/Del/2024

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A No.4237/Del/2024
िनधा रणवष /Assessment Years:2017-18
Income Tax Officer,
Income Tax Office,
6 Kothi Khas Bagh,
Civil Lines, Rampur,
Uttar Pradesh.
बनाम
Vs.
BABU,
ZILA PARISHAD ROAD,
CIVIL LINES, RAMPUR,
UTTAR PRADESH.
PAN No.AUPPB1267K
अपीलाथ Appellant
यथ/Respondent
&
Cross Objection No.117/Del/2024
(Arising out of I.T.A No.4237/Del/2024)
िनधा रणवष /Assessment Years:2017-18
BABU,
ZILA PARISHAD ROAD,
CIVIL LINES, RAMPUR,
UTTAR PRADESH.
PAN No.AUPPB1267K
बनाम
Vs.
Income Tax Officer,
Income Tax Office,
6 Kothi Khas Bagh,
Civil Lines, Rampur,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent

Assessee by None
Revenue by Shri Ajay Kumar Arora, Sr. DR

सुनवाईकतारीख/ Date of hearing:
02.06.2025
उोषणाकतारीख/Pronouncement on 04.06.2025

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 ITA No.4237/Del/2024 & CO No.117/Del/2024

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.
2. 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.
3. 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 (M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 04.06.2025
*Kavita Arora, Sr. P.S.

ITA No.4237/Del/2024 & CO No.117/Del/2024

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