INCOME TAX OFFICER, WARD-1, FATEHABAD, FATEHABAD vs. PATEL KUMAR, FATEHABAD

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH

HEARING THROUGH: HYBRID MODE

᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य
BEFORE: SHRI. VIKRAM SINGH YADAV, AM

आयकर अपील सं./ ITA No. 553 /Chd/2025
िनधाᭅरण वषᭅ / Assessment Year : 2017-18

The ITO
Ward-1, Fatehabad

बनाम

Patel Kumar
H.No. 139, Village Matana
Dist: Fatehabad, Haryana
˕ायी लेखा सं./PAN NO: BZRPK2077G
अपीलाथᱮ/Appellant

ᮧ᭜यथᱮ/Respondent

िनधाᭅᳯरती कᳱ ओर से/Assessee by :
None
राज᭭व कᳱ ओर से/ Revenue by :
Dr. Ranjit Kaur, Addl. CIT, Sr. DR

सुनवाई कᳱ तारीख/Date of Hearing : 14/08/2025
उदघोषणा कᳱ तारीख/Date of Pronouncement : 14/08/2025

आदेश/Order

PER VIKRAM SINGH YADAV, AM

This is an appeal filed by the Revenue against the order of the Ld. CIT(A),
Appeal, Addl/JCIT(A)-5, Delhi dt. 10/03/2025 pertaining to A.Y 2017-18. 2. None appeared on behalf of the assessee. The ld Sr DR has been heard and material available on record purused.
3. It is noted that the tax effect involved in the present appeal is Rs. 9,75,379/-. 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.
4. 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 2

case the matter falls under any of the exceptions so carved out in the aforesaid circular.
5. 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.
6. In the result the appeal of the Revenue is dismissed.
(Order pronounced in the open Court on 14/08/2025) िवᮓम ᳲसह यादव

(VIKRAM SINGH YADAV)

लेखा सद᭭य / ACCOUNTANT MEMBER
AG
Date: 14/08/2025

आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to :