INCOME TAX OFFICER, WARD-1, SONEPAT, SONEPAT vs. SHAILENDER SINGH RANA, SONEPAT

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ITA 2875/DEL/2026Status: DisposedITAT Delhi22 September 2026AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect in the appeal was below the minimum threshold prescribed by CBDT Circular No. 9/2024. The Departmental Representative conceded that this circular applied to pending appeals.

What were the facts?

The Revenue filed an appeal for assessment year 2019-20 against an order of the CIT(A)/NFAC. The appeal involved proceedings under section 147 read with section 144 of the Income-tax Act.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the threshold specified in the latest CBDT circular.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Sh. P.C. Yadav, Adv
Hearing: 05.08.2026Pronounced: 05.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2875/Del/2026 Assessment Year: 2019-20 Income Tax Officer Vs. Shailender Singh Rana, Ward-1, House No. 2335, Sector- 15, Aaykar Bhawan, Minerva Part-II, Sonepat, Complex, Atlas Road, Haryana-131001 Sonepat- 131001 Haryana PAN: AJVPR7085E (Appellant) (Respondent) Assessee by Sh. R.K. Vashisth, Adv. Sh. P.C. Yadav, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 05.08.2026 Date of pronouncement 05.08.2026 ORDER PER SATBEER SINGH GODARA, JM: This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre[for short, ‘CIT(A)/NFAC’], Delhi’s, DIN and order no. ITBA/NFAC/S/250/2025-26/1084654463(1), dated 12.01.2026 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

ITA No.2875/Del/2026 ITO VS Shailender Singh Rana

2.

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 Rs.14,04,000/- 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 with retrospective effect.

3.

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. We thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions.

4.

This Revenue’s appeal is dismissed. Order pronounced in the open court on 5TH August, 2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 22.09.2026 Pooja Mittal, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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