INCOME TAX OFFICER, WARD-62(1), DELHI, CIVIC CENTRE, DELHI vs. SHREE DIAMONDS, DELHI

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ITA 6747/DEL/2025Status: DisposedITAT Delhi28 November 2025AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial 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 was below the enhanced limit for filing departmental appeals as per CBDT Circular 09/2024. Consequently, the Revenue's appeal was dismissed due to low tax effect, and the assessee's cross-objections were dismissed as infructuous.

What were the facts?

The Revenue's appeal and the assessee's cross-objections arise from an order of the CIT(A)/NFAC concerning assessment year 2013-14, involving proceedings under Section 147 of the Income-tax Act. The tax effect in the Revenue's appeal was found to be Rs. 7,02,858/-.

What were the issues?

Whether the Revenue's appeal should be dismissed on grounds of low tax effect as per the prevailing CBDT circular. The validity and outcome of the assessee's cross-objections.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 27.11.2025Pronounced: 27.11.2025

Heard together (2 matters)

ITA No. 6747/Del/2025
CO No. 254/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R 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 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. 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.

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