DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. VED PRAKASH GUPTA AND SONS HUF, NEW DELHI

ITA 3833/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2014-153 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 filed by the Revenue was not maintainable as the total tax effect was below the threshold stipulated in CBDT Circular No. 09/2024. Therefore, the appeal deserved to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee is Ved Prakash Gupta and Sons HUF. The assessment year is 2014-15.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal based on the monetary limit prescribed by CBDT Circular No. 09/2024.

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 “F”, NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI MANISH AGARWAL

For Appellant: Shri Sandeep Goel, Advocate

For Respondent: Shri K. Hauthang, CIT- DR

Hearing: 22.07.2026Pronounced: 22.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3833/Del/2026, A.Y. 2014-15 Dy. Commissioner of Income Vs. Ved Prakash Gupta and Tax, Sons HUF Central Circle-26, AP-8, Room No. 323, Shalimar Bagh, ARA Centre, Jhandewalan, New Delhi-110088, New Delhi New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAHV6164L Appellant .. Respondent Appellant by : Shri Sandeep Goel, Advocate Respondent by : Shri K. Hauthang, CIT- DR Date of Hearing 22.07.2026 Date of Pronouncement 22.07.2026 O R D E R PER VIMAL KUMAR, JM:

The appeal filed by the Appellant/Revenue is against order dated 22.12.2025 of Ld. Commissioner of Income Tax (Appeal), Delhi-25 (hereinafter referred to as ‘the CIT(A)’) u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated

P a g e | 2 ITA No. 3833/Del/2026 Ved Prakash Gupta and Sons

22.03.2024 of Ld. Assessing Officer / DCIT, Central Circle-26, Delhi (hereinafter referred to as ‘the AO’) for Assessment Year 2014-15.

Ld. Authorized Representative for appellant/assessee submitted Form No. 36 mentions total tax effect as Rs. 6,57,842/-. So, the appeal is not maintainable as per Circular No. 09/2024 dated 17.09.2024.

From examination of record in light of aforesaid rival contention, it is crystal clear that Form 36 of appeal of Revenue mentions total tax effect as Rs. 6,57,842.

The grievance of the Revenue shows that the tax effect would be 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. Therefore, the appeal deserves dismissed.

In the result, the appeal of Revenue is dismissed.

Order pronounced in the open court on 22.07.2026

Sd/- Sd/- (MANISH AGARWAL) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:27.07.2026 Binita, Sr. PS

P a g e | 3 ITA No. 3833/Del/2026 Ved Prakash Gupta and Sons

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