ITO, DELHI vs. SANDEEP, DELHI

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ITA 6445/DEL/2026Status: DisposedITAT Delhi13 October 2026AY 2015-162 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 Revenue's appeal was to be rejected on the precise ground that the tax effect involved was below the threshold stipulated in CBDT Circular No. 9/2024. The Tribunal noted the fair concession made by the learned Departmental Representative regarding the tax effect and the applicability of the circular to pending appeals. Consequently, the Tribunal dismissed the Revenue's appeal. No specific issue regarding the merits of the assessment proceedings under section 147 r.w.s. 144 was decided, as the appeal was disposed of on a procedural ground related to tax effect. The operative direction was to dismiss the appeal.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, for assessment year 2015-16. The appeal challenged an order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which arose from proceedings under section 147 read with section 144 of the Income-tax Act, 1961. The assessee, Sandeep, was represented by the Income Tax Officer, Ward-28(1), Delhi. The appeal was filed with a delay of 8 days, which was condoned. The Revenue's representative acknowledged that the tax effect involved in the appeal was below the threshold prescribed by CBDT Circular No. 9/2024.

What were the issues?

1. Whether the Revenue's appeal is maintainable given that the tax effect is below the threshold prescribed by CBDT Circular No. 9/2024? Assessee's contentions: Not recorded. Revenue's contentions: The Revenue, through its learned Departmental Representative, fairly conceded that the tax effect involved in the appeal was less than the minimum prescribed limit of Rs. 60 lakhs as per CBDT Circular No. 9/2024, dated 17.09.2024. The Revenue also acknowledged that this circular was applicable to pending appeals.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1086760853(1), dated 02.03.2026 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee/respondent’s behest. He is accordingly proceeded ex-parte.

ITA 6445/DEL/2026 SANDEEP

2.

Delay of 8 days in filing of the Revenue’s instant appeal is condoned in larger interest of justice. 3. It emerges at the outset with the able assistance coming from Revenue side that the tax effect involved in this appeal file is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No.9/2024, dated 17.09.2024 with retrospective effect. 4. Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT’s foregoing tax effect circular has been made applicable on all pending appeals as well. We thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions. 5. This Revenue’s appeal is dismissed in above terms. Order pronounced in the open court on 1st September, 2026

Sd/- Sd/- SANJAY AWASTHI SATBEER SINGH GODARA ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 13/10/2026 RK/- Copy to: ITO SANDEEP ITO WARD-28(1) DR. SHYAMA PRASAD HOUSE NO-36 KARALA, , NEW MUKHERJEE CIVIC CENTRE BLOCK E2 DELHI 110081, DELHI NEW DELHI, NEW DELHI-110002, DELHI NEW DELHI-110081, DELHI 1

2 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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