DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, CHANDIGARH vs. ORBIT RESORTS LIMITED, CHANDIGARH
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: PHYSICAL MODE
ŵी राजपाल यादव, उपाȯƗ एवं ŵी कृणवȶ सहाय, लेखा सद˟
BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM
आयकर अपील सं./ ITA No. 1221 /Chd/ 2024
िनधाŊरण वषŊ / Assessment Years : 2017-18
The Deputy CIT
Circle-1(1), Chandigarh
बनाम
Orbit Resorts Limited
House No. 256, Sector 9C
Chandigarh-160017
˕ायी लेखा सं./PAN NO: AAACO4024H
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Aditya Kumar, C.A राजˢ की ओर से/ Revenue by :
Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
13/08/2025
उदघोषणा की तारीख/Date of Pronouncement : 08/10/2025
आदेश/Order
PER KRINWANT SAHAY, AM:
This is an appeal filed by the Revenue against the order of the Ld. CIT(A), NFACV, Delhi dt. 22/10/2024 pertaining to Assessment Year 2017-18. 2. It is noted that the tax effect involved in the present appeal is 38,32,779/-. Accordingly, in terms of the CBDT Circular
No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs, the appeal so filed by the Revenue is not maintainable.
In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular.
It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.
In the result the appeal of the Revenue is dismissed.
Order pronounced in the open Court on 08/10/2025 राजपाल यादव
कृणवȶ सहाय
(RAJPAL YADAV)
(KRINWANT SAHAY)
उपाȯƗ/VICE PRESIDENT
लेखा सद˟/ ACCOUNTANT MEMBER
AG
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/