ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. IDEMIA SYSCOM INDIA PRIVATE LIMITED, MAHARASHTRA

ITA 6318/DEL/2025Status: DisposedITAT Delhi11 August 2026AY 2015-163 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 must be dismissed in light of CBDT Circular No. 09/2024, which revised the monetary limit for departmental appeals to the ITAT at ₹60 lakhs. The Revenue's appeal was accordingly dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect of the appeal was ₹11,38,741/-. The appeal was filed for Assessment Year 2019-20.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the revised monetary limit prescribed by CBDT circular for filing appeals before the ITAT.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

For Appellant: Shri Rohit Jain, Adv, Shri Deepesh Jain, Adv. and Shri Sidharth Jha, C.A

For Respondent: Shri Zafarul Haque Tanweer, CIT-DR

Hearing: 11.08.2026Pronounced: 11.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6318/Del/2025 (Assessment Year : 2015-16) ACIT Vs. Idemia Syscom India Pvt. Central Circle – 25 Ltd. Office No.12C, D Wing, 12th New Delhi Floor, MBC Park, Ghodbunder Road, Kasarvadavali, S.O. Thane, Maharastra-400 615 PAN : AABCS 2000 C (APPELLANT) (RESPONDENT) Assessee by Shri Rohit Jain, Adv., Shri Deepesh Jain, Adv. and Shri Sidharth Jha, C.A. Revenue by Shri Zafarul Haque Tanweer, CIT-DR Date of hearing: 11.08.2026 Date of Pronouncement: 11.08.2026

ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

The above captioned appeal is preferred by the assessee against the order of learned Commissioner of Income-tax (Appeals)-29, Delhi dated 10.06.2025 under section 250 of the Income Tax Act, 1961 (hereinafter ‘the Act’) arising from the assessment order passed by the

ITA No. 6318/DEL/2025 [A.Y 2015-16] ACIT vs. Idemia Syscom Pvt. Ltd. Assistant Commissioner of Income Tax, Circle-3(3)(2), Mumbai dated 18.12.2018 pertaining to Assessment Year 2019-20.

At the outset, we noted that the grievance of the Revenue shows that the tax effect, after giving effect to the rectification order, would be 11,38,741/-. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be dismissed in the light of the CBDT Circular No. 09/2024 dated 17.09.2024 by which the Board has revised the monetary limit at Rs. 60 lakhs for filing of appeals by the department before the ITAT.

The appeal of the Revenue, in the light of the CBDT Circular [supra] is accordingly, dismissed with the liberty to the Revenue to revive the appeal should it consider the tax effect exceed the prescribed limit.

In the result, appeal of Revenue in ITA No. 6318/DEL/2025 is dismissed.

Order pronounced in the open court on 11.08.2026

Sd/- Sd/ (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 20.08.2026 Page 2 of 4

ITA No. 6318/DEL/2025 [A.Y 2015-16] ACIT vs. Idemia Syscom Pvt. Ltd.

Priti Yadav, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

Page 3 of 4

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