What did the Tribunal hold?

The Tribunal held that the appeal was not admissible in light of CBDT Circular No. 09 of 2024, as the tax effect was below the prescribed limit and no exception was applicable.

The Revenue filed an appeal against the order of the Pr. Commissioner of Income Tax (Appeals). The tax effect of the appeal was found to be less than Rs. 60 lacs.

What were the issues?

The primary issue was the admissibility of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 09 of 2024.

ACIT vs Ravi Shanker Gupta | ITAT Delhi 2026

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

Before: MS. MADHUMITA ROY & SH. KRINWANT SAHAY

For Respondent: DR Assessee by :

Hearing: 01.07.2026Pronounced: 10.07.2026

1 ITA No.2025/Del/2026 ACIT VS. RAVI SHANKER GUPTA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T.A. No.2025/DEL/2026 (A.Y 2017-18) ACIT Ravi Shanker Gupta Room No.1802, 18th floor, E-2, Vs. H. No. 7, Chandpur, Block, Civic Centre, Minto Kanjhawala, Road, New Delhi Delhi-110081 (APPELLANT) PAN No.

Department by: Sh. Mahendra Singh, Sr. DR Assessee by : Sh. Neeraj Mangla, CA

Date of Hearing 01.07.2026 Date of Pronouncement 10.07.2026

ORDER PER KRINWANT SAHAY AM

This appeal is filed by the Revenue for the Assessment Year 2017-18 against the order of the Pr. Commissioner of Income Tax (Appeals)-31, New Delhi dated 24.12.2025.

2 ITA No.2025/Del/2026 ACIT VS. RAVI SHANKER GUPTA 2. 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. Nothing has been brought on record to show that the appeal falls in any inception clause also. The appeal is accordingly dismissed.

In the result, the appeal filed by the revenue is accordingly dismissed. Order pronounced in open Court on 10 July, 2026.

. Sd/- Sd/- (MADHUMITA ROY) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBR Dated : 10/07/2026 *Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

3 ITA No.2025/Del/2026 ACIT VS. RAVI SHANKER GUPTA ASSISTANT REGISTRAR ITAT NEW DELHI

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. RAVI SHANKER GUPTA, DELHI

What did the Tribunal hold?

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