INCOME TAX OFFICER WARD -1(2)(3), AHMEDABAD vs. KHUSHAL MADHAVLAL DARJI, AHMEDABAD

ITA 82/AHD/2026Status: DisposedITAT Ahmedabad25 September 2026AY 2022-233 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to low tax effect, as per CBDT Circular No. 09/2024. The appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order deleting an addition of Rs. 64,36,870. The appeal was filed after a CBDT circular restricted appeals with a tax effect below Rs. 60 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable given the tax effect is below the threshold stipulated by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K Patel, Advocate
Hearing: 08/07/2026Pronounced: 25/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 20/11/2025 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2022-2023. 2. The Revenue has raised the following grounds of appeal:

1.

"Whether the Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 64,36,870/ b

The order continues below.

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