INCOME TAX OFFICER WARD -1 PANIPAT , PANIPAT vs. ASHWANI KUMAR, PANIPAT

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ITA 1038/DEL/2025Status: DisposedITAT Delhi14 May 2025AY 2016-172 pages

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 14.05.2025Pronounced: 14.05.2025

Assessment Year: 2016-17 Vs. Sh. Ashwani Kumar, Income Tax Officer, Ward-1, Behind Kamal Cinema, Panipat Weaver Colony, Panipat PAN: ACEPK9750H (Appellant) (Respondent) Assessee by None Department by Sh. Yogeshwar Sharma, Sr. DR Date of hearing 14.05.2025 Date of pronouncement 14.05.2025 ORDER This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1072162136(1), dated 15.01.2025 involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It emerges at the outset with the able assistance coming from the learned Departmental Representative that the total tax effect involved in this appeal file is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024 with retrospective effect.

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 on all pending appeals as well. I thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions.

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