INCOME TAX OFFICER, WARD-12(1), DELHI, C.R. BUILDING, I.P. ESTATE, NEW DELHI vs. I3 INFOSYSTEM PRIVATE LIMITED, KASTURBA GANDHI MARG NEW DELHI

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ITA 2028/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2018-193 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 tax effect was below the monetary limit prescribed by CBDT Circular No. 05/2024. Consequently, the appeal was deemed withdrawn and dismissed. The assessee's cross objections were also dismissed as infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee contended that the tax effect on the disputed amount was below the monetary limit for filing appeals. The Departmental Representative conceded this fact.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the low tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR

For Appellant: Shri Sunil Aggarwal, CA
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 12/08/2026Pronounced: 19/08/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No.2028/Del/2026 (ASSESSMENT YEAR: 2018-19) Income Tax Officer, 13 Infosystem Private Limited, 1009-1013, 10th floor, Ward-12(1), Vs. Delhi. Amandeep Building-14, Kasturba Gandhi Marg, New Delhi-110001. PAN-AABCI8894A (Appellant) (Respondent) C.O. No.291/Del/2026 Arising out of ITA No.2028/Del/2026 (ASSESSMENT YEAR 2018-19) 13 Infosystem Private Limited, Vs. 1009-1013, 10th floor, Amandeep Building-14, Kasturba Gandhi Marg, New Delhi-110001. PAN-AABCI8894A (Cross Objector) (Respondent) Assessee by Shri Sunil Aggarwal, CA Department by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 12/08/2026 Date of Pronouncement 19/08/2026 O R D E R PER M. BALAGANESH AM: The instant appeal filed by the Revenue is directed against the order dated 24/12/2025 passed by the Learned Commissioner of Income Tax (Appeals),

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ITA No.2028/Del/2026 C.O. No.291/Del/2026 ITO vs. 13 Infosystem Pvt. Ltd. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] in Appeal No. NFAC/2017-18/10088128 against the assessment order passed by NFAC, Delhi (hereinafter referred to as the ‘Ld. AO’) u/s 143(3) r.w.s 144B of the Income Tax Act (hereinafter referred to as ‘the Act’) on 02/09/2021 for the Assessment Year 2018-19. The Cross Objections also filed by the Assessee in this appeal.

2.

At the outset, learned counsel appearing for the assessee submitted that the tax effect on the amount disputed by the Revenue in the present appeal is below the monetary limit of Rs.60,00,000/-. Hence, appeal is not maintainable.

3.

Learned Departmental Representative fairly accepted the aforesaid factual position. However, he submitted, liberty may be granted to Revenue to revive the appeal, in case, subsequently it is found that the tax effect on the amount disputed is more than Rs. 60,00,000/- or the appeal is covered by any of the exceptions provided to the tax effect circular.

4.

We have considered the rival submissions and perused the materials on record. After perusing the respective orders of the departmental authorities and the facts mentioned in the memorandum of appeal filed in Form No. 36, we find that the tax effect on the amount disputed by the Revenue in the present appeal is below the monetary limit of Rs.60,00,000/- fixed in CBDT Circular No. 05/2024 dated 15.03.2024 for filing an appeal before the Tribunal. There is nothing on record to suggest that the appeal of Revenue is protected by any of the exceptions to the aforesaid circular. Thus, in our view, the present appeal is covered under CBDT Circular no. 05/2024 dated 15.03.2024. Accordingly, the appeal is deemed to have

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ITA No.2028/Del/2026 C.O. No.291/Del/2026 ITO vs. 13 Infosystem Pvt. Ltd. been withdrawn, hence, dismissed. However, liberty is granted to the Revenue to seek revival of the appeal is protected under any of the exceptions provided to the Circular noted above.

6.

The appeal of the Revenue is dismissed as not maintainable.

C.O. No.291/Del/2026 7. Since, we have already dismissed the appeal of the Revenue due to low tax effect, therefore, assessee’s cross objections would also become infructuous and accordingly dismissed.

8.

In the result, the appeal of the Revenue and also Cross Objections filed by the assessee are dismissed. Order pronounced in the open court on 19th August, 2026.

Sd/- Sd/- (SUDHIR KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19.08.2026 *PK, Sr. P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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