INCOME TAX OFFICER , PANIPAT vs. HANS RAJ AHUJA , PANIPAT

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ITA 8814/DEL/2025Status: DisposedITAT Delhi27 January 2026AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the appeal had a tax effect less than Rs.60 lakhs, categorizing it as a low tax effect appeal according to CBDT circulars. Consequently, the appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal for assessment year 2017-18 against the CIT(A)/NFAC's order. The appeal was heard on 27.01.2026, and the assessee did not appear, hence proceeded ex-parte.

What were the issues?

Whether the appeal filed by the Revenue qualifies as a low tax effect appeal based on the monetary limits set by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 27.01.2026Pronounced: 27.01.2026

ORDER This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1083347971(1), dated 05.12.2025 involving proceedings under section 147 r.w.s.

144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.

2.

At the time of hearing, I have noticed that the appeal filed by the Revenue, admittedly, has a tax less than Rs.60 lakhs and the same falls into the category of low tax effect appeals after the enhanced monetary limits of Rs.60 lacs, for which the appeal is to be filed by the Department before this Tribunal, as laid down by the CBDT vide Circular Nos.5/2024 dated 15.03.2024 and 09/2024 dated 17.09.2024.

3.

In the light of the aforesaid, the appeal of the Revenue is dismissed being a low tax effect appeal with a rider that in case the issue falls in the category of exceptions to the low tax effect appeal or if there is any valid reason, the Department shall be entitled for restoration of the appeal.

4.

The Revenue’s appeal is dismissed.

Order pronounced in the open court on 27th January, 2026.

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