INCOME TAX OFFICER, DELHI vs. SANJEEV SAPRA, DELHI

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ITA 509/DEL/2025Status: DisposedITAT Delhi22 April 2025Bench: Sh. Satbeer Singh Godara (Judicial Member)1 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's tax effect circular is applicable retrospectively to all pending appeals. Therefore, the Revenue's appeal was rejected based on the low tax effect.

What were the facts?

The Revenue filed an appeal for AY 2012-13. The tax effect of the appeal was Rs. 22,86,260/-, which is below the minimum tax effect of Rs. 60 lakhs prescribed by CBDT Circular No. 9/2024. The assessee did not appear, and the case was proceeded ex-parte.

What were the issues?

Whether the Revenue's appeal is maintainable given the low tax effect below the threshold prescribed by CBDT Circular No. 9/2024?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara

Hearing: 22.04.2025Pronounced: 22.04.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member : Asstt. Year : 2012-13 Income Tax Officer, Vs Sanjeev Sapra, Ward-71(3), RZ8B, 456, Indira Park, Gali No. New Delhi-110002 4, Palam Colony, Delhi-110045 (APPELLANT) (RESPONDENT) PAN No. BLBPS7245E Assessee by: None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.04.2025 Date of Pronouncement: 22.04.2025 ORDER

This Revenue’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1062298887(1) dated 09.03.2024, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.22,86,260/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024.

Sanjeev Sapra 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 with retrospective effect 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 22/04/2025.

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