INCOME TAX OFFICER, WARD-62(1), DELHI, CIVIC CENTRE, DELHI vs. SHREE DIAMONDS, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARAAlong with C.O. No. 254/Del/2025 Assessment Year: 2013-14
PER SATBEER SINGH GODARA, JM:
This Revenue’s appeal and assessee’s cross-objections ITA no.
6747/Del/2025 & CO No. 254/Del/2025, for assessment year 2013-14, arise against the CIT(A)/ NFAC, Delhi’s order dated 28.08.2025 (DIN & Order No.
ITBA/NFAC/S/250/2025-26/1080120487(1), in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
2. It transpires during the course of hearing that the tax effect involved in the instant Revenue’s appeal is 7,02,858/- i.e. less than that of Rs. sixty lakhs as per
2
ITA No. 6747/Del/2025 & CO No. 254/Del/2025
CBDT Circular 09/2024 dated 17.09.2024 enhancing the tax limit to Rs. sixty lakhs for filing departmental appeals before the tribunal.. This Revenue’s appeal is hereby dismissed involving low tax effect in very terms thereore subject to all just exceptions.
3. The assessee’s cross objections C.O. No. 254/Del/2025 is hereby dismissed as infructuous.
4. This Revenue’s appeal ITA No. 6747/Del/2025 and assessee’s cross objections CO No. 254/Del/2025 are dismissed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in open court on 27.11.2025. (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 28.11.2025. *MP*