INCOME TAX OFFICER, DELHI vs. SURESH SONI, DELHI

PDF · subscribers
ITA 5919/DEL/2025Status: DisposedITAT Delhi15 July 2026AY 2017-183 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 Section 115BBE is not applicable for AY 2017-18, as confirmed by the Madras High Court. Furthermore, the appeal fell within the low tax effect limit as per CBDT Circular No. 09/2024.

What were the facts?

The revenue appealed against the deletion of an addition of Rs. 97,30,792/- on account of unexplained income. The Assessing Officer had invoked Section 115BBE for AY 2017-18.

What were the issues?

Applicability of Section 115BBE for AY 2017-18 and whether the appeal meets the low tax effect threshold for filing.

Which sections of the Income-tax Act were involved?

Section 115BBE,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Appellant: CA Sh. Pritam Kumar
Hearing: 13.07.2026Pronounced: 15.07.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the revenue against the order dated 30.07.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi

P a g e | 2 ITA No.5919/Del/2025 Suresh Soni (AY: 2017-18) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1079068560(1) arising out of the assessment order dated 20.12.2019 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ITO, Ward 59(5) New Delhi, for AY: 2017-18.

2.

On hearing both sides we find that the appeal of the department has been filed challenging the order of ld. CIT(A) wherein addition of Rs.97,30,792/- on account of unexplained income u/s 69A of the Act have been deleted. We find from the contention of ld. Counsel that the issue involved is that AO has invoked provision of Section 115BBE for AY: 2017-18 and it is now settled that the provision of Section 115BBE are not applicable for AY 2017-18, reliance is placed on SMILE Microfinance Ltd. v. ACIT in WP (MD) No. 2078 of 2020 & 1742 of 2020 order dated 19.11.2024 of Hon’ble Madras High Court where in it is held that Section 115BBE’s, 60% rate applies only from AY 2018-19 onwards, as the provision was inserted with effect from 01.04.2017, applicable to AY 2018- 19 and later and in the eventuality the computation of tax would come to Rs.30,00,000/- instead of Rs.75,17,037/- as mentioned by ld. AO in the Form 36.

P a g e | 3 ITA No.5919/Del/2025 Suresh Soni (AY: 2017-18) 3. Considering the aforesaid we are of the considered view that appeal filed is not maintainable as the same falls in low tax effect limit provided by the Circular of CBDT No. 09/2024 dated 17.09.2024.

4.

Accordingly, the appeal is dismissed.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 15.07.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

More judgments on Section 115BBE

All 8,662 judgments and leading authorities on Section 115BBE →

Recent GST High Court judgments

Search GST case law →