What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not admissible as it did not meet the monetary limit prescribed by the CBDT circular. No exceptions were brought to the notice of the Tribunal.

The Revenue filed an appeal before the ITAT for Assessment Year 2020-21 against an order of the CIT(A)/NFAC. The tax effect in the appeal was below the threshold stipulated by CBDT Circular No. 09 of 2024.

What were the issues?

The primary issue was the admissibility of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 09 of 2024.

ACIT vs Zivah International Private… | ITAT Delhi 2026

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

Before: SH. MAHAVIR SINGH & SH. KRINWANT SAHAY

For Respondent: DR Assessee by :

Hearing: 11.08.2026Pronounced: 11.08.2026

1 ITA No.5797/Del/2026 ACIT VS. ZIVAH INTERNATIONAL PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. MAHAVIR SINGH, VICE PRESIDENT AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T.A. No.5797/DEL/2026 (A.Y 2020-21) ACIT, Zivah International Room Number 192A, First Vs. Private Limited B-70, Floor CR Building, Wazirpur Industrial New Delhi Area, Wazirpur-III, North West Delhi, New Delhi-110052 PAN No.AAACZ9439K Department by: Sh. Tarun Sharda, Sr. DR Assessee by : None

Date of Hearing 11.08.2026 Date of Pronouncement 11.08.2026

ORDER PER KRINWANT SAHAY AM

This appeal is filed by the Revenue for the Assessment Year 2020-21 against the order of the CIT(A)/NFAC, Delhi dated 24.03.2026.

2 ITA No.5797/Del/2026 ACIT VS. ZIVAH INTERNATIONAL PRIVATE LIMITED 2. The appeal filed by the Revenue in Form No.36 shows that the tax effect in this case is less than Rs.60 lacs, therefore, the present appeal filed by the Revenue is not admissible in the light of the CBDT Circular No.09 of 2024 dated 17/09/2024. Nothing has been brought on record to show that the appeal falls in any exception clause also. The appeal is accordingly dismissed.

In the result, the appeal filed by the revenue is accordingly dismissed. Order pronounced in open Court on 11.08.2026.

Sd/- Sd/- (MAHAVIR SINGH) (KRINWANT SAHAY) VICE PRESIDENT ACCOUNTANT MEMBER Dated : 13/08/2026 *Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. ZIVAH INTERNATIONAL PRIVATE LIMITED, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments