ITO, DELHI vs. SANDEEP, DELHI

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ITA 6445/DEL/2026Status: DisposedITAT Mumbai13 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 not maintainable due to the tax effect being below the threshold stipulated in CBDT Circular No. 9/2024. The Tribunal noted the fair concession made by the learned Departmental Representative regarding the applicability of the circular to pending appeals. Consequently, the Tribunal rejected the Revenue's appeal on this specific ground. The appeal was dismissed without delving into the merits of the case. No other issues were expressly left undecided.

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) dated 02.03.2026. This order stemmed from proceedings under section 147 read with section 144 of the Income-tax Act, 1961. The assessee, Sandeep, was represented by the NFAC. The Revenue's appeal was filed with a delay of 8 days, which was condoned. The case was called twice, but no one appeared on behalf of the assessee, leading to the proceedings being ex-parte.

What were the issues?

1. Whether the Revenue's appeal is maintainable given the tax effect involved, considering the CBDT's Circular No. 9/2024 dated 17.09.2024. Contentions: Assessee: No arguments were recorded as the assessee remained ex-parte. Revenue: The Revenue, through its Senior Departmental Representative, fairly conceded that the tax effect involved in the appeal was less than the minimum threshold of Rs. 60 lakhs prescribed by CBDT Circular No. 9/2024. The Revenue also acknowledged that this circular is 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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