INCOME TAX OFFICER, WARD-13(3), DELHI vs. JOSHITA EXIM PVT LTD, DELHI

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ITA 5060/DEL/2024Status: FixedITAT Delhi05 May 2025AY 2016-17Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)2 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 CBDT Circular No. 09/2024 dated 17.09.2024 revised the monetary limit for filing departmental appeals to the ITAT to Rs. 60 lakhs. As the tax effect in the present appeal was below this limit, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the Ld. CIT(A) for Assessment Year 2016-17. During the hearing, the assessee's counsel submitted that the tax effect involved in the appeal was below Rs. 60 lakhs.

What were the issues?

Whether an appeal filed by the Revenue before the ITAT is maintainable when the tax effect is below the monetary limit prescribed by CBDT Circulars.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”, NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Shri Mukesh Kumar Jain, CA
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 05.05.2025

Order

: 05.05.2025 O R D E R

PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :

1.

This appeal is filed by the Revenue against the orders of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 25.09.2024 pertaining to Assessment Year 2016-17. 3. At the time of hearing, Ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is below Rs. 60 lakhs. The CBDT in its Circular No.09/2024 dated 17.09.2024 has recently revised the monetary limit for filing of the departmental appeal to the ITAT at Rs. 60 lakhs. He has, therefore, requested that the Revenue’s appeal may be dismissed accordingly.

4.

However, Ld. Sr. DR of the Revenue did not oppose the aforesaid proposition.

5.

In view of the above position, we noticed that the tax effect in appeal preferred by the Revenue is below Rs.60 lakhs, we deem it proper to dismiss the appeal of the Revenue in the light of the latest Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable.

6.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on this 5th day of May, 2025 after the conclusion of the hearing.

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