ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), AGRA, AGRA vs. NEELAM AGRAWAL, MATHURA

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ITA 373/AGR/2024Status: DisposedITAT Agra07 February 2025AY 2020-21Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged the Departmental Representative's fairness in not disputing the applicability of the CBDT circular to pending appeals. Based on the low tax effect, the Tribunal decided to reject the Revenue's appeal.

What were the facts?

The Revenue filed an appeal against an order under section 154 of the Income-tax Act, 1961. The case was called twice, but the assessee did not appear. The Departmental Representative stated that the tax effect in the appeal was less than the minimum prescribed by a CBDT circular.

What were the issues?

Whether the appeal should be dismissed on account of low tax effect as per CBDT Circular No. 9/2024.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, “SMC” AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

Hearing: 07.02.2025Pronounced: 07.02.2025
1.

This Revenue’s appeal for assessment year 2021-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250 /2024-25/1067070329(1) dated 26.07.2024 involving proceedings under section 154 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest.

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