What did the Tribunal hold?

The Tribunal noted that the tax effect was below the prescribed limit. Therefore, in accordance with Circular No. 09/2024 dated 17th September, 2024, the appeal was liable to be dismissed.

The revenue's appeal was against an order passed by NFAC, Delhi, for AY 2019-20. The tax effect in the appeal was found to be less than Rs.60,00,000/-.

What were the issues?

Whether the revenue's appeal should be dismissed due to low tax effect based on the prevailing circular.

DCIT vs A H Desai HUF | ITAT Mumbai 2024

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAJ KUMAR CHAUHAN, HON’BLE

For Appellant: Shri Sanjay Parikh, A/R

Hearing: 09/10/2024Pronounced: 09/10/2024

PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the revenue is preferred against the order passed by NFAC, Delhi, dated 27/05/2024 pertaining to AY 2019-20. 2. A perusal of the grounds taken by the revenue shows that the tax effect involved in the instant appeal is less than Rs.60,00,000/-. Therefore, this appeal by the revenue has to be dismissed in light of the Circular No. 09/2024, dated 17th September, 2024. 3. In the result, appeal of the revenue is dismissed. Order pronounced in the Court on 9th October, 2024 at Mumbai. (RAJ KUMAR CHAUHAN) ACCOUNTANT MEMBER Mumbai, Dated 09/10/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs 2

आदेश की "ितिलिप अ"ेिषत /Copy of the Order forwarded to : अपीलाथ" / The Appellant

""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु" अपील

( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER,

DCIT, MUMBAI vs. A H DESAI HUF , MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments