ACIT CIRCLE-61(1), NEW DELHI vs. AARTI SINGH, NEW DELHI

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ITA 75/DEL/2021Status: DisposedITAT Delhi15 October 2024AY 2016-17Bench: SH. S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)3 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 Income Tax Appellate Tribunal dismissed the appeal, holding that it was not admissible in light of CBDT Circular No. 09 of 2024, which sets a monetary limit for filing appeals, as the tax effect was below the prescribed threshold.

What were the facts?

The Revenue filed an appeal for Assessment Year 2016-17 against an order from the Commissioner of Income Tax (Appeals). The grievance involved a tax effect determined to be less than Rs. 60 lakhs.

What were the issues?

Whether an appeal filed by the Revenue is admissible if the tax effect is below the monetary limit prescribed by a CBDT circular.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SH. S. RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.

For Appellant: Adv Department, DR by:
Hearing: 14.10.2024Pronounced: 15.10.2024

This appeal is filed by the Revenue for the Assessment Year 16-17 against the order of the Commissioner of Income Tax (Appeals)-33, Delhi dated 26.08.2020. be less than Rs.60 lacs, therefore, the present appeal filed by the Revenue is not admissible in the light of the CBDT Circular No.09 of 2024 dated 17/09/2024. The appeal is accordingly dismissed.

3.

In the result, the appeal filed by the revenue is accordingly dismissed.

Order pronounced in open Court on 15th October, 2024 .

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