INCOME TAX OFFICER WARD-1 PANIPAT , PANIPAT vs. NARAYAN DUTT, PANIPAT

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ITA 8090/DEL/2025Status: DisposedITAT Delhi08 July 2026AY 2020-213 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 Revenue's appeal was not admissible as the tax effect was less than Rs. 60 lacs, as per CBDT Circular No. 09 of 2024. Consequently, the assessee's cross-objection was dismissed as infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order, and the assessee filed a cross-objection. The Assessing Officer had made an addition of Rs. 81,99,746/-. The total tax effect of the Revenue's appeal was stated to be Rs. 18,18,902/-.

What were the issues?

The primary issue was the admissibility of the Revenue's appeal based on the tax effect, considering the applicable CBDT circular. The secondary issue was the fate of the assessee's cross-objection in light of the appeal's dismissal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI

Before: SHRI M BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Shri J B Sharma, Advocate
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 29.06.2026Pronounced: 08.07.2026

Heard together (2 matters)

ITA No. 8090/Del/2025
C.O. No. 76/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 8090/Del/2025, A.Y. 2020-21 Income Tax Officer, Vs. Narayan Dutt Ward-1, Kutani Raja Kheri Panipat, Panipat 132103 Panipat Haryana �थायीलेखासं./जीआइआरसं./PAN/GIR No: BSNPD7196L Appellant .. Respondent C.O. No. 76/Del/2026, A.Y. 2020-21 (Arising out of 8090/Del/2025) Narayan Dutt Vs. Income Tax Officer, Kutani Raja Kheri Ward-1, Panipat 132103 Panipat, Haryana Panipat �थायीलेखासं./जीआइआरसं./PAN/GIR No: BSNPD7196L Appellant .. Respondent Appellant by : Shri J B Sharma, Advocate Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.06.2026 Date of Pronouncement 08.07.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the Revenue and cross objection filed by the assessee are against order dated 30.10.2025 of the ld. Commissioner of income Tax

P a g e | 2 ITA No. 8090/Del/2025 CO No. 76/Del/2026 Narayan Dutt, Panipat (Appeals)/NFAC, Delhi (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 orders dated 27.02.2025 of Ld. Assessing Officer/ Assessment Unit/ (hereinafter referred to as ‘AO’) u/s 147 r.w.s. 144 r.w.s. 144B of the Act for Assessment Year 2020-21.

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. AO made addition of Rs. 81,99,746/- without appreciating submissions and created demand of Rs. 34,47,881/-. The total tax effect as Rs. 18,18,902/-, therefore, the appeal may be dismissed for low tax effect.

3.

Ld. Departmental Representative requested for submission of report of Ld. Assessing Officer.

4.

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. 18,18,902/-.

5.

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. The appeal is accordingly dismissed.

P a g e | 3 ITA No. 8090/Del/2025 CO No. 76/Del/2026 Narayan Dutt, Panipat 6. In view of dismissal of appeal of Revenue, the cross objections being infructuous deserve dismissal.

7.

In the result, the appeal of Revenue is dismissed and Cross Objection of Assessee is dismissed.

Order pronounced in the open court on 08.07.2026

Sd/- Sd/- (M. BALAGANESH) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:08.07.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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