DEPUTY COMMISIONER, NEW DELHI vs. IMPERIA STRUCTURES LIMITED, NEW DELHI

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ITA 5326/DEL/2025Status: DisposedITAT Delhi19 January 2026AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the appeal fell under the category of low tax effect appeals as per CBDT circulars. Therefore, the appeal was dismissed on this ground.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) which arose from a penalty order under section 201(1)/201(1A) for Assessment Year 2017-18. The appeal was noticed to have a tax effect less than Rs.60 lakhs.

What were the issues?

Whether the appeal filed by the Revenue is to be dismissed as a low tax effect appeal.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 19.01.2026Pronounced: 19.01.2026

ORDER PER AMITABH SHUKLA, AM,

This appeal filed by the Revenue is against order dated 06.02.2025 of learned Commissioner of Income Tax(Appeals)-24, New Delhi, [hereinafter referred to as ‘ld. CIT(A)] arising out of penalty order dated 31.03.2024 passed under section 201(1)/201(1A) of the Income Tax Act, 1961 pertaining to Assessment Year 2017-18. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2.

At the time of hearing, we 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.

In the result, the appeal filed by the department is dismissed.

Order pronounced in the open court on 19th January, 2026.

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