INCOME TAX OFFICER, NEW DELHI vs. ELENTEC POWER INDIA (EPI) PRIVATE LIMITED, DELHI

PDF · subscribers
ITA 4652/DEL/2024Status: DisposedITAT Delhi06 January 2025AY 2021-22Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 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 tax effect was below the prescribed monetary limit for appeals as per the CBDT circular. Therefore, the appeal was not maintainable on this ground.

What were the facts?

The Revenue filed an appeal for Assessment Year 2021-22 against an order of the CIT(A)/NFAC. The assessee did not appear for the hearing. The total tax effect involved in the appeal was less than the minimum threshold prescribed by CBDT Circular No. 9/2024.

What were the issues?

Whether the Revenue's appeal is maintainable given the low tax effect, as per the CBDT's circular on monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 143,Section 144C

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 06.01.2025Pronounced: 06.01.2025

Assessment Year: 2021-22 Vs. Elentec Power India (EPI) Pvt. Income Tax Officer, CR Building, Ltd., New Delhi A-15/31, LGF, Vasant Vihar, Delhi PAN :AAFCE7588K (Appellant) (Respondent) Assessee by None Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This Revenue’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067413041(1), dated 07.08.2024 involving proceedings under section 143 r.w.s. 144C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. I 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.2,59,920/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024 with retrospective effect.

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.

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →