INCOME TAX OFFICER, DWARKA vs AMARSANG MURUBHA SUMANIYA, VILLAGE NAGESHWAR

Income Tax Appellate Tribunal, and High Courts and SLP before Supreme Court have been increased as measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows:

आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण,राजकोट�ायपीठ,राजकोट। राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT RAJKOT BENCH, RAJKOT

BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं आयकरअपीलसं./ITA No. 350/RJT/2025 (�नधा�रणवष� �नधा�रणवष�/Assessment Year: (2017-18) Income Tax Officer Amarsang Murubha Sumaniya Amarsang Murubha Sumaniya Opp. ACC gate, Nageshwar Road, Opp. ACC gate, Nageshwar Road, Vs. Nageshwar Village Nageshwar, Nageshwar Village Nageshwar, Dwarka – 361335 Dwarka – 361335 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: PAN/GIR No.: FHXPS4146A (अपीलाथ�/Appellant) (��यथ�/Respondent)

Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. , Ld. Sr. DR Date of Hearing : 15/09/2025 : 17/09/2025 Date of Pronouncement Date of Pronouncement

ORDER Per, Dr. Arjun Lal Saini, AM: . Arjun Lal Saini, AM:

The present appeal has been filed by the Assessee, against the order passed appeal has been filed by the Assessee, against the order passed appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated dated 25.03.2025 arising in the matter of assessment order passed u/s. 14 arising in the matter of assessment order passed u/s. 147 of the Income Tax Act, of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 201 after referred to as “the Act”) relevant to the Assessment Year 2017- after referred to as “the Act”) relevant to the Assessment Year 201 18.

ITA No. 350/Rjt/2025 Amarsang M. Sumaniya 2. In this revenue’s appeal in ITA No. revenue’s appeal in ITA No. 350/RJT/2024,I noticed that revenue has noticed that revenue has raised ground in respect of addition deleted by the ld. CIT(A),which relates to d ground in respect of addition deleted by the ld. CIT(A),which relates to d ground in respect of addition deleted by the ld. CIT(A),which relates to income from other sources at Rs. income from other sources at Rs.20,21,645/- on which total tax comes to on which total tax comes to Rs.12,72,530/-, which comes in the ambit of tax effect of CBDT Circular vide , which comes in the ambit of tax effect of CBDT Circular vide , which comes in the ambit of tax effect of CBDT Circular vide Circular No. 09/2024 dated Circular No. 09/2024 dated 17.09.2024.None appeared on behalf of the assessee, .None appeared on behalf of the assessee, despite service of notice of hearing of this appeal. despite service of notice of hearing of this appeal.

The CBDT has issued The CBDT has issued Circular No. 09/2024 dated 17.09.2024 Circular No. 09/2024 dated 17.09.2024, whereby the monetary limits for filing of appeals by the Department before Income Tax monetary limits for filing of appeals by the Department before Income Tax monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court have been ppellate Tribunal and High Courts and SLP before Supreme Court have been ppellate Tribunal and High Courts and SLP before Supreme Court have been increased as measure for reducing Litigation. The revised monetary limits laid increased as measure for reducing Litigation. The revised monetary limits laid increased as measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows: 2 of this Circular are as follows:

Before Appellate Tribunal Before Appellate Tribunal Rs.60,00,000/- 2. Before High Court High Court Rs.2,00,00,000/- 3. Before Supreme Court fore Supreme Court Rs.5,00,00,000/-

In the present case, the tax effect by the revenue is less than Rs. In the present case, the tax effect by the revenue is less than Rs.60,00,000/-. In the present case, the tax effect by the revenue is less than Rs. Though this appeal had been filed by the revenue on Though this appeal had been filed by the revenue on 27/05/2025 and was within and was within the monetary limit in the form of tax effect for filing appeals before Tribunal, in ry limit in the form of tax effect for filing appeals before Tribunal, in ry limit in the form of tax effect for filing appeals before Tribunal, in view of the recent Circular of CBDT, even such appeals will be governed by the view of the recent Circular of CBDT, even such appeals will be governed by the view of the recent Circular of CBDT, even such appeals will be governed by the new monetary limits laid down new monetary limits laid down in the CBDT Circular No.09/2024 in the CBDT Circular No.09/2024 referred to above.

It is a settled law that the Circulars issued by CBDT are binding on the It is a settled law that the Circulars issued by CBDT are binding on the It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Revenue. This position was confirmed by the Apex Court in the case of Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs. Indian Oil Corporation Ltd. reported in 267 ITR 272 Commissioner of Customs vs. Indian Oil Corporation Ltd. reported in 267 ITR 272 Commissioner of Customs vs. Indian Oil Corporation Ltd. reported in 267 ITR 272 2

ITA No. 350/Rjt/2025 Amarsang M. Sumaniya wherein their Lordships examined wherein their Lordships examined the earlier decisions of the Apex Court with the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued regard to binding nature of the Circular and laid down that when a circular issued regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be by the Board remains in operation then the Revenue is bound by it and cannot be by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it allowed to plead that it is not valid or that it is contrary to the terms of the statute. is contrary to the terms of the statute. The appeal under consideration has certainly been filed contrary to the Circular The appeal under consideration has certainly been filed contrary to the Circular The appeal under consideration has certainly been filed contrary to the Circular issued by the CBDT Circular No.09/2024 dated 17.09.2024 Circular No.09/2024 dated 17.09.2024.

In the event, the Revenue finds at a later point of time that the tax ef In the event, the Revenue finds at a later point of time that the tax effect in In the event, the Revenue finds at a later point of time that the tax ef the appeal is more than Rs. the appeal is more than Rs.60 lakhs or despite low tax effect the appeal of the 0 lakhs or despite low tax effect the appeal of the revenue is maintainable, the revenue is at liberty to move this Tribunal for revenue is maintainable, the revenue is at liberty to move this Tribunal for revenue is maintainable, the revenue is at liberty to move this Tribunal for recalling of this order.

In the result, the appeal of the Revenue(in ITA No. In the result, the appeal of the Revenue(in ITA No. 350/ /RJT/2025 for AY.2017-18) is dismissed.

Order is pronounced in the open court on Order is pronounced in the open court on 17/09/2025.

Sd/- (DR. A. L. SAINI) SAINI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER राजकोट/Rajkot (True Copy) िदनांक/ Date: 17/09/2025 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT 6. Guard File By order Assistant Registrar/Sr. PS/PS Assistant Registrar/Sr. PS/PS ITAT, Rajkot ITAT, Rajkot 3

INCOME TAX OFFICER, DWARKA vs. AMARSANG MURUBHA SUMANIYA, VILLAGE NAGESHWAR