DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, NOIDA vs. PACIFIC MINING PRODUCTS PVT. LTD., DELHI

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ITA 2153/DEL/2024Status: DisposedITAT Delhi22 April 2025AY 2015-16Bench: SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)3 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 tax effect of the grievance of the Revenue was less than Rs.60 lacs. Therefore, the appeal was not admissible in light of CBDT Circular No.09 of 2024.

What were the facts?

The revenue preferred an appeal against an order passed by the Commissioner of Income Tax (Appeal). The appeal arose from an order passed by the Assessing Officer under Section 144 of the Income Tax Act for the assessment year 2015-16.

What were the issues?

Whether the appeal filed by the Revenue is admissible considering the tax effect and the CBDT Circular No.09 of 2024.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. SHAMIM YAHYA & SH. SUDHIR KUMAR

For Appellant: Ms. Harpreet Kaur Hansara, Sr. DR
Hearing: 22/04/2025Pronounced: 22/04/2025

Appellant by Ms. Harpreet Kaur Hansara, Sr. DR Respondent by None Date of hearing: 22/04/2025 Date of Pronouncement: 22/04/2025 ORDER

PER SUDHIR KUMAR, JUDICIAL MEMBER:

1.

This appeal is preferred by the revenue is against the order 05.03.2024 of the Commissioner of Income Tax (Appeal)-3, Noida [hereinafter referred to as “CIT(A))”] arising out of the order 18.08.2017 passed Assessing Officer under section 144 of the Income Tax 2 Act, 1961 [herein after, the Act] for the assessment year 2015-16.

2.

Ld. DR submitted that the Ld. CIT(A) has granted the relief on the ground that the substantive addition has been upheld in the hands of Sh. Ashish Garg without appreciating the fact that the fate of the substantive addition has not attained finality. We have heard the ld. Sr, DR and perused the material available on record. None is present for assessee.

3.

The grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs, therefore, the present appeal filed by the Revenue is not admissible in the light of the CBDT Circular No.09 of 2024 dated 17/09/2024. The appeal is accordingly dismissed.

4.

In the result, the appeal filed by the revenue is accordingly dismissed.

Order pronounced in the open court on 22.04.2025.

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