RAJESH KUMAR, NEW DELHI vs. PARAS GOEL, DELHI

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ITA 2803/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2019-203 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 9/2024 revised the monetary limit for filing appeals to Rs. 60 Lacs and is applicable to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable due to its low tax effect.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The total tax effect of the appeal was Rs. 2,36,172/-. The assessee had also filed a Cross Objection.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT in light of the revised monetary limits prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Salil Kapoor, Adv, Ms. Aditri Taneja, Adv, Shri Lal Ram Sanga Sailo
Hearing: 13/07/2026Pronounced: 13/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2803/Del/2026 (ASSESSMENT YEAR: 2019-20) DCIT, Central Circle-29, Paras Goel, New Delhi. C-28, Preet Vihar, Vs. Nirman Vihar, East Delhi, Delhi-110092. PAN-BAZPG7474E (Appellant) (Respondent) C.O. No.242/Del/2026 Arising out of ITA No.2803/Del/2026 (ASSESSMENT YEAR: 2019-20) Paras Goel, DCIT, Central Circle-29, C-28, Preet Vihar, New Delhi. Nirman Vihar, East Vs. Delhi, Delhi-110092. PAN-BAZPG7474E (Cross Objector) (Respondent) Assessee by Shri Salil Kapoor, Adv. Ms. Aditri Taneja, Adv. Shri Lal Ram Sanga Sailo, Department by CIT- DR Date of Hearing 13/07/2026 Date of Pronouncement 13/07/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi [CIT(A) in short], dated 19.11.2025 in Appeal No. CIT(A), Delhi-30/10470/2018-19 arising out of the assessment order

2 ITA No.2803 & C.O.242/Del/2026 DCIT vs. Paras Goel passed u/s 153 of the Income Tax Act, 1961 (the Act, in short) dated 30.09.2021 for Assessment Year 2019-20. 2. At the outset, the Ld. Departmental Representative for Revenue and Ld. Authorized Representative for assessee submitted that as per Form 36 total tax effect Rs.2,36,172/-.

3.

Heard the parties and considered the submissions made. The CBDT vide Circular No. 9/2024 dated 17.09.2024 has revised the monetary limit for filing the appeals before the Tribunal upto Rs. 60 Lacs and further clarified that Circular No.9/2024 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue being of low tax effect is not maintainable. 4. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed or tax effect is above the maximum limit provided in the aforesaid circular. 5. In the result appeal filed by the revenue is dismissed. 6. Since we have already dismissed the appeal of the revenue for low tax effect, therefore, the C.O. filed by the assessee become infructuous and thus dismissed 7. In the final results both the appeal of the revenue and CO of the assessee are dismissed. Order pronounced in the Open Court on 13 .07.2026. S - Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated:17.07.2026. *PK, Sr. Ps*

3 ITA No.2803 & C.O.242/Del/2026 DCIT vs. Paras Goel Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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