INCOME TAX OFFICER, ROHTAK vs. SHRI BHAGWAN, KANONDA

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ITA 646/DEL/2026Status: DisposedITAT Delhi27 April 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 appeal filed by the Revenue was not maintainable in light of CBDT Circular No. 09 of 2024. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against the order of the Ld. CIT(A)/NFAC. The tax effect of the appeal was found to be less than Rs. 60 lacs.

What were the issues?

Maintainability of the Revenue's appeal due to low tax effect as per CBDT guidelines.

Which sections of the Income-tax Act were involved?

CBDT Circular No.09 of 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S & SHRI SANJAY AWASTHI

Hearing: 22.04.2026Pronounced: 22.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH: “A” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.646/DEL/2026 ( A.Y 2015) Income Tax Officer Vs Shri Bhagwan Near Mansarover Park, Delhi VPO Kanoda, Bahadurgarh, Road, Rohtak, Haryana Haryana (APPLICANT) PAN: AANPB2205M (RESPONDENT) Appellant by Sh. Tanishq Ahuja, Adv Respondent by Sh. Ajay Kumar Arora, Sr DR

Date of Hearing 22.04.2026 Date of Pronouncement 22.04.2026

ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against the order of Ld.

Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre

(‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 10/11/2025.

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

maintainable in the light of the CBDT Circular No.09 of 2024 dated

17/09/2024. The appeal is accordingly dismissed.

3.

In the result, the appeal filed by the revenue is accordingly dismissed.

Order pronounced in the Open Court on this 22nd Day of April, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22/04/2026 R. Naheed *

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