DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. HIMANSHU GUPTA, NEW DELHI
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.
Held
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.
Key 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.
Sections Cited
153C, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI
Before: MS. MADHUMITA ROY
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER
ITA No.8932/DEL/2025 [Assessment Year: 2015-16] Assistant Commissioner of Himanshu Gupta, Income Tax, Central Circle-28 5-B/1, Court Lanes, Civil Lines, Room No.327, 3rd Floor, Vs New Delhi-110054 ARA Centre, E-2 Jhandewalan Extension, New Delhi-110055 PAN-AESPG7313Q Appellant Respondent Appellant/Assessee by Shri Vishwash Chaudhary, AR Respondent/Revenue by Shri Ajay Kumar Arora, Sr. Date of Hearing 19.03.2026 Date of Pronouncement 20.03.2026 ORDER 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.
ITA No.8932/Del/2025
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/-.
We find that CBDT vide Circular No.09/2024 dated 17.09.2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 lakhs. In such circumstances, the present appeal of the Revenue in case of low tax effect is not maintainable.
In conclusion, by applying the CBDT Circular No,09/2024 dated 17.09.2024 (supra), the captioned appeal of the Revenue is dismissed.
Order pronounced in the open Court on 20th March, 20256
Sd/- Sd/- [MADHUMITA ROY] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20.03.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,
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