ITO 22 3 6 MUMBAI, MUMBAI vs. TEJPAL DALCHAND JAIN, MUMBAI

ITA 4930/MUM/2026Status: DisposedITAT Mumbai03 September 20262 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 held that the Revenue's appeal was liable to be dismissed due to low tax effect. However, liberty was granted to the Revenue to seek recall of the order if the appeal fell within any exceptions prescribed in the circulars.

What were the facts?

The Revenue filed an appeal against an order passed by the National Faceless Appeal Centre for the Assessment Year 2017-18. The tax effect involved in the appeal was below the monetary limit prescribed by CBDT circulars for filing appeals before the Tribunal.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI BIJAYANANDA PRUSETH

For Appellant: Smt. Sujatha Iyyanger, SR

Pronounced: 03.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 4930/MUM/2026 Assessment Year: 2017-18 ITO 22 (3) (6), Mumbai, Tejpal Calchand Jain, Piramal Chambers Lalbaug, Gandhar Building (Tower), Vs. Mumbai, Maharashtra - 400012 Sayani Road, Mumbai, Maharashtra - 400025 PAN – AHPPJ7381R (अपीलार्थी/ Appellant) (प्रत्यर्थी /Respondent) Present for: Assessee represented by: None Smt. Sujatha Iyyanger, SR Revenue represented by: DR

सुनवाईकीतारीख/Date of conclusion of hearing: 03.09.2026 घोषणाकीतारीख/Date of pronouncement: 03.09.2026

O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Revenue against the order dated 19.02.2026, impugned herein, passed by the National Faceless Appeal Centre (NFAC), Delhi (in short “Ld. Commissioner”) u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the A.Y. 2017-18.

The tax effect involved in this Revenue’s appeal is below the monetary limit of Rs.60 lakh prescribed for filing appeals before the Tribunal vide CBDT Circular No. 09/2024 dated 17.09.2024, read with CBDT Circular No. 5/2024 dated 15.03.2024. Accordingly, the Revenue’s appeal is liable to be

2 ITA No. 4930/M/2026 Tejpal Calchand Jain

dismissed on account of low tax effect. However, with liberty to the Revenue to seek recall of this order, if it is subsequently found that the appeal falls within any of the exceptions prescribed in the aforesaid Circulars.

In the result, the appeal filed by the Revenue is dismissed with liberty as mentioned above.

Order pronounced in the open court on 03.09.2026.

Sd/- Sd/- (BIJAYANANDA PRUSETH) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER (ANKIT SWARNKAR) Private Secretary Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench

//True Copy// By Order

Dy/Asstt. Registrar, ITAT, Mumbai.

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