ITO, ROHTAK vs. RAJENDER, MEHAM

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ITA 6057/DEL/2025Status: DisposedITAT Delhi30 October 2025AY 2019-20Bench: Sh. 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 threshold limit prescribed by the CBDT's Circular No. 9/2024, which was made applicable retrospectively to pending appeals. Therefore, the appeal was rejected.

What were the facts?

The Revenue filed an appeal against the order related to Assessment Year 2019-20. The tax effect involved in the appeal was Rs. 21,51,500/-.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the prescribed limit as per CBDT circular.

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 ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 30.10.2025Pronounced: 30.10.2025

Asstt. Year : 2019-20 Income Tax Officer, Vs Rajender, Opposite Mansarovar Park, Civil H. No. 157, VPO-Kheri, Road, Rohtak, Meham, Rohtak, Haryana-124001 Haryana-124112 (APPELLANT) (RESPONDENT) PAN No. AQFPR7495H Assessee by: Sh. Naveen Kumar Goyal, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 30.10.2025 Date of Pronouncement: 30.10.2025 ORDER

This Revenue’s appeal for Assessment Year 2019-20, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079382727(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.21,51,500/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in 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 Rajender circular has been made applicable with retrospective effect on all pending appeals as well. I thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.

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