ASSISTANT COMMISSIONER OF INCOME TAX , DELHI vs. ENDOVISION ELECTRONICS, DELHI

ITA 7580/DEL/2026Status: DisposedITAT Delhi29 September 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue is not maintainable. The Tribunal relied on CBDT Circular No. 09/2024, dated September 17, 2024, which revised the monetary limit for filing appeals before the Tribunal to Rs. 60 Lacs and is applicable to all pending appeals. The Revenue's DR conceded that the tax effect in the present case is below Rs. 60 Lacs and that the appeal should be withdrawn. The Tribunal noted that the issue pertains to relief granted on profit estimation, and no addition was made for accommodation entries, meaning the appeal does not fall under any exceptions to the CBDT Circular. Consequently, the Tribunal dismissed the appeal as withdrawn/not pressed, in accordance with the CBDT Circular. The operative direction was to dismiss the appeal.

What were the facts?

The appeal in ITA No. 7580/DEL/2026 for Assessment Year 2021 was filed by the Assistant Commissioner of Income Tax (Revenue) against an order of the National Faceless Appeal Centre (NFAC), Delhi. The NFAC's order was in turn against an assessment order passed by the Assessing Officer (AO) under Section 143(3) read with Section 144B of the Income-tax Act, 1961. The AO had made a profit estimation, and the NFAC had granted relief on this estimation. The Revenue's appeal to the ITAT challenged the relief granted by the NFAC on the profit estimation. The appeal was listed for hearing on September 28, 2026, and pronounced on September 29, 2026.

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. 09/2024 (Question of law). The Revenue, through its Departmental Representative (DR), argued that the appeal should be withdrawn because the tax effect is below Rs. 60 Lacs. The DR relied on CBDT Circular No. 09/2024, dated September 17, 2024, which revised the monetary limit for filing appeals before the Tribunal to Rs. 60 Lacs and stated that this circular is applicable to all pending appeals. The Revenue contended that the present appeal, filed by the Revenue in a case with a low tax effect, is not maintainable. The Revenue further argued that the issue before the Tribunal concerns only the relief granted by the CIT(A) on profit estimation, as no addition was made for accommodation entries. Therefore, the appeal does not fall under any exceptions to the CBDT Circular.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI M. BALAGANESH

The appeal in ITA No.7580/Del/2026 for AY 2021, arises out of the 1. order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC, in short] dated 29.04.2026 against the order of assessment passed u/s 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 27.12.2022 by the Assessing Officer, Assessment Unit (hereinafter referred to as ‘ld. AO’).

The order continues below.

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