ACIT, CENTRAL CIRCLE-8, NEW DELHI vs. DHEERAJ CHAUDHARY, NEW DELHI

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ITA 6379/DEL/2018Status: DisposedITAT Delhi14 May 2025AY 2010-11Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)1 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 Tribunal noted that the CBDT Circular No.09/2024 revised the monetary limit for filing appeals to Rs.60 Lacs and is applicable to pending appeals. Therefore, the appeal filed by the Revenue with a low tax effect was not maintainable.

What were the facts?

The appeal arose from an order passed under Section 153A read with Section 143(3) of the Income-tax Act, 1961. At the time of hearing, the Departmental Representative pointed out that the appeal was to be withdrawn due to the tax effect being below Rs.60 Lacs.

What were the issues?

Whether the Revenue's appeal is maintainable given the revised monetary limits specified by the CBDT Circular and the low tax effect involved.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 14/05/2025Pronounced: 14/05/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2010-11, arises out of the order of the Commissioner of Income Tax (Appeals)-31, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 91/17- 18/424/16-17 dated 31.07.2018 against the order of assessment passed u/s 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 27.12.2016 by the Assessing Officer, ACIT, Central Circle-8, New Delhi (hereinafter referred to as ‘ld. AO’).

2.

At the time of hearing, Ld. Departmental Representative (DR) pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.60 Lacs.

3.

The CBDT vide Circular No.09/2024 dated 17.09.2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs and the said Circular would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para-3.1 and 3.2 of the Circular dated 17.09.2024.

5.

In conclusion, by applying the CBDT Circular dated 17.09.2024, the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

6.

In the final result, the appeal of the Revenue stands dismissed.

Order pronounced in the open court on 14/05/2025.

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