DCIT CENTRAL CIRCLE-1, NEW DELHI, NEW DELHI vs. TVARUR OILS & FATS PRIVATE LIMITED, NEW DELHI

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ITA 2863/DEL/2026Status: DisposedITAT Delhi16 July 2026AY 2021-223 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 due to low tax effect. This was in light of the CBDT Circular No. 9/2024, which revised the monetary limit for filing appeals to the Tribunal up to Rs. 60 Lacs and applied to pending appeals.

What were the facts?

The Revenue filed an appeal against the assessment order passed under Section 153C for Assessment Year 2021-22. The total tax effect of the appeal was Rs. 15,84,963/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal given the revised monetary limits for appeals set by the CBDT.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCHES, NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

आदेश / ORDER

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-23 [CIT(A) in short], dated 16.01.2026 in Appeal No. CIT (A), Delhi- 23/10184/2020-21 arising out of the assessment order passed u/s 153C of the Income Tax Act, 1961 (the Act, in short) dated 29.03.2025 for Assessment Year 2021-22.

ITA 2863/DEL/2026 TVARUR OILS & FATS PRIVATE LIMITED

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.15,84,963/-.

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.

Sd/- Sd/-

(MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Date:- 17.07.2026 *Amit Kumar, Sr. P.S*

ITA 2863/DEL/2026 TVARUR OILS & FATS PRIVATE LIMITED

Copy to:

DCIT CENTRAL CIRCLE-1, NEW DELHI, ROOM NO.-328, E-2, ARA CENTRE, 3RD 1 FLOOR, E-2, JHANDEWALAN EXTENSION, NEW DELHI-110055 TVARUR OILS & FATS PRIVATE LIMITED, UNIT NO-101, 102A FIRST FLOOR, PLOT 2 NO 9,REALTECH COPIA CORPORATE SUITES JASOLA DISTRICT CENTRE, NEW DELHI-110025, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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