INCOME TAX OFFICER, DELHI vs. KESHAV KUMAR, DELHI

ITA 365/DEL/2026Status: DisposedITAT Delhi30 July 2026AY 2017-184 pages

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

Before: SHRI S.RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Ved Jain, Advocate, Ms. Knishka Garg, CA
For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 22.06.2026Pronounced: 30.07.2026

PER S.RIFAUR RAHMAN,AM:

1.

This appeal is filed by the Revenue against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre

2 CO No.125/Del/2026

(NFAC) dated 03.12.2025for the Assessment Year 2017-18. The assessee has also filed cross objections.

2.

At the outset, ld.AR of the assessee filed the cross objections challenging that the Revenue’s appeal is not maintainable on account of low tax effect. He submitted that the Revenue has computed the tax effect at Rs.1,03,50,950/- in Form No.36 by applying the provi

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