DEPUTY COMMISSIONER OF INCOME TAX, GURGAON vs. JAGDISH KUMAR, GURGAON

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ITA 5420/DEL/2024Status: DisposedITAT Delhi28 November 2025AY 2016-17Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)3 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 appeal's tax effect was below the enhanced monetary limit prescribed by CBDT circulars for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) which arose from an order passed under Section 143(3) of the Income Tax Act. The assessee's counsel pointed out that after a rectification order under Section 154, the tax effect had reduced and the appeal was no longer maintainable.

What were the issues?

Whether the appeal is maintainable considering the reduced tax effect after rectification under Section 154 and in light of the CBDT's monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : C : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY

For Appellant: Shri Gaurav Jain, Advocate &, Shri Tarun Chanana, Advocate
For Respondent: Shri Om Prakash, Sr.DR
Hearing: 18.11.2025Pronounced: 28.11.2025
1.

This appeal is preferred by the Revenue against the order dated 09.08.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeals No. CIT(A), Gurgaon-1/10889/2018-19 arising out of the appeal before it against the order dated 25.12.2018 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Circle-2(1), Gurgaon (hereinafter referred to as the Ld. AO).

2.

At the time of hearing, the ld. counsel has pointed out that the appeal of the Revenue is no more maintainable as, after the rectification order dated 17.09.2019, the total tax effect left is Rs.39,03,527/-.

3. We have perused the rectification order u/s 154 of the Act dated 17.09.2019 and that substantiates the plea of the ld. AR which could not be rebutted by the ld. DR.

4.

Hence, the instant appeal filed by the Revenue, admittedly, is left with a tax effect of below Rs.60 lakhs and the same falls into the category of low tax effect appeals after the enhanced monetary limits of Rs. 60 lacs, for appeals to be filed by the department before this Tribunal, laid by the CBDT vide Circular Nos. 5/2024 dated 15.3.24 and 09/2024 dated 17th September, 2024. However, if the Revenue at any point of time finds that the tax effect involved in the grounds of the Revenue is more than Rs.60 lakhs or that the same is falling under the exceptions provided in the said Circular, the Revenue may move necessary application for recall of this order.

3.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 28.11.2025.

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