INCOME TAX OFFICER, JIND vs. KULBHUSHAN KANSAL, NARWANA

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ITA 4977/DEL/2024Status: DisposedITAT Delhi24 March 2025AY 2015-16Bench: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, SHRI VIMAL KUMAR (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 Income Tax Appellate Tribunal dismissed the appeal because the tax effect involved was below the prescribed limit of Rs. 60 lacs, as per CBDT Circular No. 09/2024 dated 17.09.2024, rendering the appeal non-maintainable.

What were the facts?

The Revenue filed an appeal against the order of the Ld. CIT(A), Jind, Haryana, dated 29.08.2024, concerning the assessment year 2015-16.

What were the issues?

Whether the Revenue's appeal was maintainable before the Tribunal, given that the tax effect involved was below the threshold prescribed by CBDT Circular No. 09/2024.

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

For Appellant: Shri B.K. Anand, CA
For Respondent: Shri Om Parkash, Sr. DR
Hearing: 24.03.2025Pronounced: 24.03.2025

A.YR. : 2015-16 INCOME TAX OFFICER, JIND, KULBHUSHAN KANSAL, 1234, URBAN ESTATE, SECTOR-10, VS. 106, MODEL TOWN, JIND, HARYANA NARWANA, JIND, HARYANA (APPELLANT) (RESPONDENT) Appellant by : Shri B.K. Anand, CA Respondent by : Shri Om Parkash, Sr. DR Date of hearing : 24.03.2025 Date of pronouncement : 24.03.2025 ORDER

PER SHAMIM YAHYA, AM :

1.

The Revenue has filed the Appeal against the Order of the Ld. CIT(A), Jind, Haryana, dated 29.08.2024, relating to assessment year 2015-16.

2.

On perusal of the records, it transpires that the tax effect involved in this appeal is below the prescribed limit of Rs. 60 lacs, as stipulated in CBDT Circular No.09/2024 dated 17.09.2024 in filing the appeal before the Tribunal, for which Ld. DR fairly agreed.

3.

Keeping in view of the aforesaid factual matrix, we deem it fit and proper to dismiss the appeal of the Revenue in the light of the aforesaid Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable. Resultantly, the appeal of the Revenue is dismissed. Order pronounced in the Open Court on 24.03.2025.

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