INCOME TAX OFFICER, CHARKHI DADRI vs. RAMBIR, CHARKHI DADRI

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ITA 4105/DEL/2025Status: DisposedITAT Delhi18 December 2025AY 2013-14Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (Accountant 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 on the disputed amount was less than the minimum tax effect of Rs. 60 lakhs prescribed by CBDT Circular No. 9/2024, dated 17.09.2024. As the circular applies retrospectively to all pending appeals, the Revenue's appeal was rejected for this reason.

What were the facts?

This Revenue's appeal for Assessment Year 2013-14 challenged the CIT(A)'s deletion of an unexplained cash money addition/disallowance of Rs. 1,02,00,000/- made by the Assessing Officer in proceedings under Section 147 read with Section 144 of the Income Tax Act. The assessee did not appear and was proceeded ex-parte.

What were the issues?

Whether the Revenue's appeal was maintainable given that the tax effect on the disputed amount was below the monetary threshold stipulated by CBDT Circular No. 9/2024.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Hearing: 18.12.2025Pronounced: 18.12.2025

Asstt. Year: 2013-14 Income Tax Officer, Vs Rambir, 1st Floor, Kisan Sewa Kendra, Income Tax Officer, Opp. Jai Hind Hospital, Loharu Road, Opp. Kumar Nursing Home, Charkhi Dadri, Charkhi Dadri, Haryana-127306 Haryana-127306 (APPELLANT) (RESPONDENT) PAN No. ALSPR5342R Assessee by : None Revenue by : Sh. Rajesh Tiwari, Sr. DR Date of Hearing: 18.12.2025 Date of Pronouncement: 18.12.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

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”).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

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 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.

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