DY. COMMSISIONER OF INCOME TAX, NOIDA vs. NARESH KUMAR GARG, NEW DELHI

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ITA 2280/DEL/2023Status: HeardITAT Delhi03 December 2024AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal. It was noted that the total tax effect of Rs. 54,04,476/- was below the minimum monetary limit of Rs. 60 lakhs prescribed by CBDT Circular No. 9/2024, dated 17.09.2024, which is applicable to all pending appeals.

What were the facts?

The Revenue filed an appeal for assessment year 2016-17 against an order of the CIT(A), Noida, concerning proceedings under sections 143(3) and 147 of the Income-tax Act, 1961. The assessee did not appear during the hearing, leading the Tribunal to proceed ex-parte against him.

What were the issues?

Whether the Revenue's appeal is maintainable when the total tax effect involved is below the monetary limit prescribed by a CBDT circular.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

Hearing: 03.12.2024Pronounced: 03.12.2024

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2016-17 Dy. Commissioner of Income Vs. Naresh Kumar Garg, Tax, V-104, Gali No. 1, Noida Brahmpuri, North East Delhi, Delhi PAN: AAFPG4805N (Appellant) (Respondent) Assessee by None Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.12.2024 Date of pronouncement 03.12.2024 ORDER

PER SATBEER SINGH GODARA, JM

1.

This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Noida’s dated 17.05.2023 in case no. CIT(A)- IV/KNP/10767/2015-16 involving proceedings under section 143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. We accordingly proceeded ex-parte against him. 3. It emerges at the outset with the able assistance coming from the learned Departmental Representative that the total tax effect involved as per column 10 in Revenue’s Form 36 in this appeal file, is that of Rs.54,04,476/- which is less than that declared minimum amounting to Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024. 4. Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT’s foregoing tax effect circular has been made applicable on all pending appeals as well. We thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions. 5. This Revenue’s appeal is dismissed. Order pronounced in the open court on 3rd December, 2024 (M. BALAGANESH) JUDICIAL MEMBER Dated: 3rd December, 2024. RK/-

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