INCOME TAX OFFICER, HISAR vs. SANDEEP, HANSI, HISAR

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ITA 418/DEL/2026Status: DisposedITAT Delhi20 May 20262 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 tax effect of the appeal was below the prescribed monetary limit and did not fall under any exceptional clause. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee's counsel pointed out that the tax effect of the appeal was below the monetary limit prescribed by a CBDT circular for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the prescribed monetary limit as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : C : NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Satya Paul Goyal, CA &, Shri Sumit Goyal, CA
For Respondent: Shri Om Prakash, Sr.DR
Hearing: 11.05.2026Pronounced: 11.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.418/Del/2026 Assessment Year: 2018-19 Income Tax Officer, Vs Sandeep, Aayakar Bhawan, Mandi Saniyan, Sector-14, Near Old ITI, Hisar. Hansi, Hisar, Haryana – 125033. PAN: CXXPS1191Q. (Appellant) (Respondent) Assessee by : Shri Satya Paul Goyal, CA & Shri Sumit Goyal, CA Revenue by : Shri Om Prakash, Sr.DR Date of Hearing : 11.05.2026 Date of Pronouncement : 11.05.2026 ORDER PER MADHUMITA ROY, JM:

The instant appeal filed by the Revenue is directed against the order dated 17.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 13.03.2024 passed by the NFeAC (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144B of the Act for Assessment Year 2018-19.

ITA No.418/Del/2026

2.

The Ld. Counsel submitted that the tax effect of the appeal preferred by the Revenue is only Rs.49,54,994, which is below the prescribed monetary limit of Rs.60 applicable for filing appeals before the ITAT by the Revenue vide CBDT Circular No.09/2024 dated 17/09/2024.

3.

The Ld. DR has not been able to controvert such calculation in regard to the tax effect or has not been able to satisfy that it is coming under the purview of exceptional clause vide CBDT Circular No.09/2024 dated 17/09/2024 and clarification thereto and, hence, the appeal preferred by the Revenue is dismissed due to low tax effect. 4. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 11.05.2026. Sd/- Sd/- (BRAJESH KUMAR SINGH) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.05.2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi

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