INCOME TAX OFFICER, DELHI vs. M/S AKASH KRISHNA INFRATECH PVT. LTD, DELHI

PDF · subscribers
ITA 9120/DEL/2025Status: DisposedITAT Delhi19 August 2026AY 2019-202 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 appeal filed by the Revenue was below the prescribed monetary limit for filing appeals before the ITAT. No exceptions were brought on record to justify the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A)/NFAC. The total tax effect of the appeal was found to be below the limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the ITAT given the tax effect is below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: MS. MADHUMITA ROY & SH. KRINWANT SAHAY

Hearing: 30.06.2026Pronounced: 19.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T A. No.9120/Del/2025 (A.Y 2019-20) ITO M/s. Akash Krishna Vs. Infratech Pvt. Ltd. 572 Delhi C, Main 100 Feet Road, Near Shiv East Babarpur, Shahdara, Delhi-110032 PAN No. AALCA7101J Appellant by: Sh. Mahendra Singh, Sr. DR Respondent by : None

Date of Hearing 30.06.2026 Date of Pronouncement 19.08.2026

ORDER PER KRINWANT SAHAY AM

Appeal in this case has been filed by the Revenue against the order dated 12.11.2025 passed by the CIT(A)/NFAC, Delhi. 2. During proceedings before us it was found from the Form No.36 filed by the revenue that total tax effect is only Rs.7,30,210/- which 1 | P a g e

is below the limit prescribed by the board vide its Circular No.09 of 2024 dated 17/09/2024 issued by the CBDT determining the amount as the minimum tax involved for filing the appeal before the ITAT. Nothing has been brought on record to show that the appeal falls in any exception clause also. The appeal is accordingly dismissed.

3.

In the result, the appeal filed by the revenue is accordingly dismissed.

Order pronounced in the on 19.08.2026.

Sd/- Sd/-SD

(MADHUMITA ROY) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBR Dated : 19/08/2026 *Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

2 | P a g e

Recent GST High Court judgments

Search GST case law →