What did the Tribunal hold?

The Tribunal noted that the tax effect was below the threshold prescribed by CBDT Circular No. 9/2024. The Departmental Representative conceded that the circular applied to pending appeals.

The Revenue filed an appeal against the CIT(A)'s order for the assessment year 2021-22. The total tax effect involved in the appeal was Rs. 7,13,634/-.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to the low tax effect, as per the CBDT circular.

DCIT vs Bhudev Hariom Gupta | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA Sh. Mukul Gupta, Adv

Hearing: 02.07.2026Pronounced: 02.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2643/Del/2026 Assessment Year: 2021-22 DCIT, Vs. Bhudev Hariom Gupta, Central Circle-18, 826, Pocket-D, Delhi Dilshad Garden, Jhilmil, East Delhi, New Delhi PAN: CVKPG3947F (Appellant) (Respondent)

Assessee by Sh. Pramod Jain, CA Sh. Mukul Gupta, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 02.07.2026 Date of pronouncement 02.07.2026 ORDER

This Revenue’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals) -27 [in short, the “CIT(A)”], New Delhi’s order dated 28.01.2026, passed in case no. CIT(A), Delhi-27/10106/2020-21, involving proceedings under section 2021-22 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.2643/Del/2026

It emerges at the outset with the able assistance coming from the learned Departmental Representative that the total tax effect involved in this appeal file is Rs.7,13,634/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024 with retrospective effect. 3. Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT’s foregoing tax effect circular has been made applicable on all pending appeals as well. We thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions. 4. This Revenue’s appeal is dismissed. Order pronounced in the open court on 2nd July, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 22nd July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-18, DELHI, DELHI vs. BHUDEV HARIOM GUPTA, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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