DCIT, PATNA vs. RAVI JALAN, PATNA

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Laxmi Prasad Sahu, Accountant Member and Shri Sonjoy Sarma, Judicial Member ITA Nos. 445 to 447, 449 to 450 & 451/Pat/2025 AYs: 2013-14 to 2015-16, 2018-19 to 2019-20 & 2016-17

DCIT, Central Circle-1, Patna..……….………………….........Appellant vs. Ravi Jalan………………..……………………………………...Respondent Quila House, Quila Road Patna, Bihar-800 008 [PAN: AGAPJ7714N] Appearances by: Shri Siddharth Agarwal, CA, appeared on behalf of the appellant. Shri A.H Chowdhury, CIT, appeared on behalf of the Respondent. Date of concluding the hearing : April 23, 2026 Date of pronouncing the order : May 12, 2026 ORDER Per Bench: These appeals filed by the Revenue are directed against the separate orders of the Commissioner of Income Tax (appeal) (hereinafter referred to as the ‘Ld. CIT(A)’) for the different assessment years all are dated 05.06.2025, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’). The details of the appeals are as under: - ITA No. 445/Pat/2025 for the assessment year 2013-14; ITA No. 446/Pat/2025 for the assessment year 2014-15; ITA No. 447/Pat/2025 for the assessment year 2015-16; ITA No. 449/Pat/2025 for the assessment year 2018-19 and ITA No. 451/Pat/2025 for the assessment year 2016-17; arise out of separate orders passed u/s 153A of the Act, all dated 28.09.2021, whereas ITA No.450/Pat/2025 for the assessment

I.T.A. Nos. 445 to 447, 449 to 450 & 451/Pat/2025 AYs: 2013-14 to 2015-16, 2018-19 to 2019-20 & 2016-17; Ravi Jalan year 2019-20; arises out of the order passed u/s 143(3) of the Act dated 28.09.2021. Since the issues involve in all these appeals are common, except for variation in figure and assessment order, these appeals were heard together and are being disposed of by this consolidated order. However, for the sake of convenience, the facts are being taken from ITA No. 445/Pat/2025 for the assessment year 2013-14, and the findings recorded therein shall apply mutatis mutandis to the remaining appeals. 2. At the time of hearing, the Ld. DR submitted that the ITA No.449/Pat/2025 is also a delay of 27 days and ITA No.450/Pat/2025 are also a delay of 29 days respectively. Accordingly, the petition for condonation of delay were filed. We, after considering the reasons stated in the condonation petition, we are satisfied that there was sufficient cause for the delay. Accordingly, the delay in filing these appeals is condoned and the appeals are admitted for adjudication. 3. During the course of hearing, the Ld. AR of the assessee raised a preliminary objection that the appeal filed by the Revenue are not maintainable in view of the CBDT Circular No.05/2024, as the tax effect involve in each of these appeals is below the prescribed monetary limit of Rs.60,00,000/-. It was further submitted that the cases do not fall under any of the explanation provided in the said circular. Therefore, the appeals are liable to be dismissed on account of low tax effect. 4. On the other hand, the Ld. DR submitted that the cases arise out of search and seizure proceedings u/s 153A of the Act and therefore, falls within the exception clause of CBDT Circular. He further stated that certain transactions were made which are said to be fall under the exceptional clause provided under the said circular.

I.T.A. Nos. 445 to 447, 449 to 450 & 451/Pat/2025 AYs: 2013-14 to 2015-16, 2018-19 to 2019-20 & 2016-17; Ravi Jalan 5. We, after hearing the rival submissions of the parties and perused the material available on record. It is an undisputed fact that the tax effect in all the appeals is below Rs.60,00,000/-, which is the monetary limit prescribed under the CBDT Circular No. 05 of 2024 for filing appeals by the Revenue before the Tribunal. The contention of the Revenue is that the cases fall under the exception clause as they arise out of assessments under section 153A of the Act. However, the Revenue has not been able to substantiate that the present cases fall within any specific exception provided in the said circular. Merely because the assessments are framed under section 153A, it cannot be presumed that the case automatically falls within the exception clause unless specifically covered. We also noticed that the assessment order passed by the Assessing Officer does not fall within any of the exceptions provided in the said Circular. The grounds raised by the Revenue regarding exceptional clause is not emanating from the order of the Assessing Officer. Therefore, the exceptional clause as per circular for monetary limit will not apply in these cases. In view of the above, since the tax effect in all these appeals are below the prescribed monetary limit and the Revenue has fails to demonstrate that cases fall under any exception. We are of the considered view that the present appeals are not maintainable. Accordingly, all these appeals filed by the Revenue are dismissed on account of low tax effect in terms of CBDT Circular No.05/2024. 6. In the result, all these appeals filed by the Revenue are dismissed.

Kolkata, the 12th May, 2026.

Sd/- Sd/- [Laxmi Prasad Sahu] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 12.05.2026. DP, PS

I.T.A. Nos. 445 to 447, 449 to 450 & 451/Pat/2025 AYs: 2013-14 to 2015-16, 2018-19 to 2019-20 & 2016-17; Ravi Jalan Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Assistant Registrar, Kolkata Benches