INCOME TAX OFFICER WARD-1(1) , FARIDABAD vs. DURABLE FLANGES PRIVATE LIMITED, FARIDABAD

ITA 4902/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal is not maintainable. The reasoning was based on the concession made by the learned Departmental Representative that the total tax effect of Rs. 6,93,420/- is below the minimum monetary limit of Rs. 60 lakhs stipulated in CBDT Circular No. 9/2024, dated 17.09.2024. The Tribunal further noted that the Departmental Representative acknowledged the retrospective applicability of this circular to all pending appeals. Consequently, the Tribunal rejected the Revenue's appeal on this precise ground, subject to all just exceptions. No other issues were decided.

What were the facts?

The Revenue has filed an appeal for Assessment Year 2019-20 against the order dated 23.02.2026 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. The proceedings under challenge were initiated under Section 147 read with Section 144B of the Income-tax Act, 1961. The assessee is Durable Flanges Private Limited, and the Revenue is the Income Tax Officer, Ward-1(1), Faridabad. The total tax effect involved in this appeal is Rs. 6,93,420/-.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved, in light of CBDT Circular No. 9/2024 dated 17.09.2024? Assessee's contentions: Not recorded. Revenue's contentions: The learned Departmental Representative fairly conceded that the total tax effect involved in the appeal is Rs. 6,93,420/-, which is below the minimum threshold of Rs. 60 lakhs prescribed by CBDT Circular No. 9/2024, dated 17.09.2024. The Departmental Representative also accepted that this circular is applicable to all pending appeals.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Respondent: DR (VC)
Hearing: 01.09.2026Pronounced: 01.09.2026

This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(for shot, “CIT(A)/NFAC”), Delhi’s order dated 23.02.2026 passed in DIN and order no. ITBA/ NFAC/S/250/2025-26/1086406747(1), involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. Durable Flanges Private Limited

2.

It emerges at the outset with the able assistance coming from the learned Departmental Representative that the total tax effect involved in this appeal file is Rs. 6,93,420/- which is less than the minimum tax effect pr

The order continues below.

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