DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. SUNITA JAIN, NEW DELHI

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ITA 8685/DEL/2025Status: DisposedITAT Delhi24 June 2026AY 2013-143 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 dismissed the Revenue's appeal, finding it not maintainable due to the low tax effect as per the CBDT circular. Consequently, the assessee's cross-objection was also dismissed as infructuous.

What were the facts?

The Revenue appealed an order of the CIT(A) that deleted additions made by the AO on account of bogus purchases and commission paid for accommodation entries. The assessee argued that the tax effect was below the threshold for filing an appeal as per CBDT Circular No. 09/2024.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect below the prescribed limit. The underlying issue was the deletion of additions made by the AO for bogus purchases and commission.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

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

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

Hearing: 22.06.2026Pronounced: 24.06.2026

per the extant law.

5.

As regards assessee’s Cross objection is concerned, since we have already

dismissed the appeal of the Revenue on account of low tax effect, as aforesaid,

hence, no demand remains against the assessee at present. Therefore, the cross

objection filed by the assessee has become infructuous and dismissed as such.

6.

In the result, the revenue’s appeal as well as assessee’s cross objection both

are dismissed in the very terms, as aforesaid.

Order pronounced in open court on 24.06.2026.

Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

SRBHATNAGAR

Date: 24-06-2026

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