INCOME TAX OFFICER, CHARKHI DADRI vs. RAMBIR, CHARKHI DADRI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This Revenue’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC,
Delhi’s
DIN
&
order
No.
ITBA/NFAC/S/250/2025-26/1076085062(1) dated
07.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Coming to the Revenue’s sole substantive ground seeking to revive the Assessing Officer’s action making the assessee’s unexplained cash money addition or disallowance of Rambir
2
Rs.1,02,00,000/- which has been deleted in the CIT(A)’s lower appellate discussion, we note that the necessary tax thereon comes to be less than the minimum tax effect prescribed of Rs.60 lakhs as per 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 with retrospective effect on all pending appeals as well. We thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.
This Revenue's appeal is dismissed in above terms. Order Pronounced in the Open Court on 18/12/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 18/12/2025 *Subodh Kumar, Sr. PS*