INCOME TAX OFFICER , PANIPAT vs. SUSHIL KUMAR, PANIPAT

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ITA 8813/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2018-19Bench: MS MADHUMITA ROY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)4 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 noted that the CBDT had revised the monetary limit for filing appeals to Rs. 60 Lacs. Therefore, the present appeal with a tax effect lower than the revised limit was deemed not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) which was based on an assessment order passed under Section 147 read with Section 144 and 144B of the Income Tax Act, 1961. The total tax effect of the appeal was Rs. 21,06,000/-.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the revised monetary limits for filing appeals by the CBDT, where the tax effect is below the prescribed limit.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH‘A’: NEW DELHI

Before: MS MADHUMITA ROY

For Appellant: Shri DhruvGoel, CA
For Respondent: Shri Ravi Kumar Chaudhary
Hearing: 11.03.2026Pronounced: 13.03.2026

(ASSESSMENT YEAR2018-19) Income Tax Officer, Sushil Kumar, Sector-6, Hudda, ChhichhranaPanipat, Panipat, Haryana-132103. Vs. Panipat, Haryana-132107. PAN-BHUPK3207R (Appellant) (Respondent) Assessee by Shri DhruvGoel, CA Department by Shri Ravi Kumar Chaudhary, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 13.03.2026 ORDER PER MADHUMITA ROY, JM:

The instant appeal filed by the Revenue is directed against the order dated 25.11.2025 passed by the Ld. Commissioner of Income Tax (Appeals), New Delhi arising out of the assessment order dated 09.03.2023 passed under Section 147 read with Section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2018-19.

2.

At the outset, the Ld. Departmental Representative for Revenue and Ld. Authorized Representative for assessee submitted that as per Form 36 total tax effect is Rs.21,06,000/-.

3.

We find that CBDT vide Circular No.09/2024 dated 17/09/2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

In conclusion, by applying the CBDT Circular No.09/2024 dated 17/09/2024 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

Order pronounced in the Open Court on 13.03.2026.

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