ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. M/S AAVA INFRASERVICES LLP, VADODARA
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “ए“,अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“ A ” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
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Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member
आयकर अपील सं /ITA No.1351/Ahd/2025
िनधारण वष /Assessment Year : 2018-19
ACIT
Central Circle-1(1)
Vadodara – 390 007
बनाम/
v/s.
M/s. Aava Infraservices LLP
Shop No.2, Aasarsh Shopping
Centre
Chhani
Vadodara – 390 002
थायी लेखा सं./PAN: ABDFA 3310 M
(अपीलाथ'/ Appellant)
(!( यथ'/ Respondent)
Assessee by :
Ms. Urvashi Shodhan, AR
Revenue by :
Shri Alpesh Parmar, CIT-DR
सुनवाई की तारीख/Date of Hearing : 15/06/2025
घोषणा की तारीख /Date of Pronouncement: 16/09/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’]
dated 07/04/2025 for Assessment Year (AY) 2018-19. 2. Before going to the merit of the case, the Authorized Representative
(AR) for the assessee, at the outset, submitted that tax effect on the disputed total additions is below Rs.60 lakhs, therefore, by virtue of recent CBDT
ACIT vs. M/s.Aava Infraservices LLP
AY : 2018-19
Circular No. 9 of 2024 dated 17.9.2024, Department has been instructed not to file appeal before the Tribunal, where tax effect is below Rs.60 lakhs. This instruction is applicable to the pending cases also. Therefore, the present appeal of the Revenue is liable to be dismissed at the threshold. Per contra, the Departmental Representative (DR) did not dispute applicability of the recent CBDT circular and also tax effect being below Rs.60 lakhs in the assessee case. He, however, left the issue to the Tribunal to pass appropriate order in the matter.
After hearing both the sides and after perusal of the above CBDT Instruction, we are of the view that the present appeal of the Revenue falls within the purview of the CBDT Instruction cited (supra). It is not disputed by the Revenue that tax effect on the disputed addition is less than Rs.60 lakhs, and therefore, keeping in view the above CBDT circular and provisions of section 268A of the Income Tax Act, we are of the view that the present appeal of the Revenue deserves to be dismissed. It is accordingly dismissed. However, it is noted that in case on re-verification at the end of the AO, if it can be demonstrated that the tax effect is more, or Revenue’s case falls within the ambit of exceptions provided in the Circular, then the Department will be at liberty to approach the Tribunal for recall of this order. Such application should be filed within the time period prescribed in the Act. In view of the above, the appeal of the Revenue is dismissed due to low tax effect. ACIT vs. M/s.Aava Infraservices LLP AY : 2018-19
In the result, appeal of the Revenue is dismissed due to low tax effect. Order pronounced in the Open Court on 16/09/2025. ( Narendra Prasad Sinha ) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 16/09/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC, Delhi) 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद /DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.