PREM LATA KHANNA,DELHI vs. ITO WARD 34(2) DELHI, INCOME TAX DEPARTMENT

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ITA 4788/DEL/2024Status: DisposedITAT Delhi07 January 2025Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the tax effect in the appeal was Rs. 2,35,670/-, which was below the monetary limit prescribed by the CBDT circular. Consequently, the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue preferred an appeal against an order of the CIT(A) arising from an assessment order under section 201(1A) of the Income Tax Act, 1961. The assessee's counsel submitted that the tax effect in the appeal was below the threshold stipulated by a CBDT circular, making the appeal not maintainable.

What were the issues?

Whether the appeal filed by the Revenue is maintainable in light of the CBDT circular regarding monetary limits on appeals when the tax effect is below the prescribed threshold.

Which sections of the Income-tax Act were involved?

Section 201(1A)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANUBHAV SHARMA&

For Appellant: Shri Shailender K. Bajaj, CA
For Respondent: Shri Om Prakash, Sr. DR, Shri Shailender K. Bajaj, CA
Hearing: 09.12.2025Pronounced: 09.12.2025

ORDER PER AMITABH SHUKLA, AM,

The captioned appeal has been preferred by the Revenue against order dated 27.06.2025 of the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Bhopal, [hereinafter referred to as ‘ld. CIT(A)’] arising out of assessment order dated 28.03.2024 passed u/s 201(1A) of the Income Tax Act, 1961 pertaining to Assessment Year 2016-17. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2.

At the outset, Ld. Counsel for the assessee, submitted that the tax effect in the appeal of the Revenue is less than Rs.60 lakhs and thus the appeal is liable to be dismissed in view of the CBDT Circular No.09 of 2024 dated 17.09.2024.

3.

On the other hand, the ld. Sr. DR could not controvert the submission of the learned counsel for the assessee.

4.

It is observed from perusal of column-10 of Appeal memo in Form- 36 that the tax effect in this appeal of the Revenue is shown at Rs.2,35,670/-. In these circumstances, the present appeal filed by the Revenue is not maintainable in view of the above Circular of CBDT, and is accordingly dismissed.

5.

In the result, the appeal of the Revenue is dismissed.

Above decision was pronounced in the open court on conclusion of hearing on 09thDecember, 2025.

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