INCOME TAX OFFICER, WARD-1, PANIPAT, PANIPAT vs. SOMPAL SINGH, PANIPAT

PDF · subscribers
ITA 7676/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2020-213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect in the appeal was below the threshold prescribed by CBDT Circular No. 9/2024. Therefore, the Revenue's appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against the CIT(A)/NFAC's order for AY 2020-21. The case involved proceedings under section 147 r.w.s 144 of the Income-tax Act.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the low tax effect as per CBDT circulars.

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

Hearing: 20.08.2026Pronounced: 20.08.2026

This revenue’s appeal for assessment year 2020-21, 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/250/2026-27/1090644335(1), dated 30.06.2026 involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

P a g e | 2 ITA Nos. 7676/Del/2026 Sompal Singh (AY: 2020-21)

2.

Case called twice. None appears at the assessee's/respondent'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 Rs.7,14,903/- 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.

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

5.

This Revenue's appeal is dismissed.

Order pronounced in the open court on 20th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th September, 2026. Rohit, Sr. PS

P a g e | 3 ITA Nos. 7676/Del/2026 Sompal Singh (AY: 2020-21) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →