DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. HIMANSHU GUPTA, NEW DELHI

ITA 8932/DEL/2025Status: DisposedITAT Delhi20 March 2026AY 2015-16Bench: MS. MADHUMITA ROY (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CBDT had revised the monetary limit for filing appeals. Given that the tax effect in this case was low and below the revised limit, the appeal was deemed not maintainable.

What were the facts?

The Revenue appealed against the order of the CIT(A) concerning assessment year 2015-16. The assessee's counsel argued that the amount involved was below the monetary limit for appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal considering the revised monetary limits prescribed by the CBDT and the low tax effect of the appeal.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI

Before: MS. MADHUMITA ROY

For Appellant: Shri Vishwash Chaudhary, AR, Shri Ajay Kumar Arora, Sr
For Respondent: Shri Ajay Kumar Arora, Sr
Hearing: 19.03.2026Pronounced: 20.03.2026

PER AMITABH SHUKLA, AM,

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax(Appeals)-25, New Delhi, [hereinafter referred to as ‘ld. CIT(A)] dated 12.09.2025 arising out of assessment order dated 10.01.2024 passed under section 153C of the Income Tax Act, 1961, for the Assessment Year 2015-16. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the time of hearing, the ld. Counsel for the assessee submitted that the amount involved in the present monetary limit is below the monetary limit i.e. Rs.94,795/-.

3.

We find that CBDT vide Circular No.0

The order continues below.

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