ACIT CIRCLE 2(1)(1) , AGRA vs. VIJAY DHIR, AGRA
Facts
The revenue filed three appeals against the orders of the CIT(A) for Assessment Year 2018-19. During the hearing, the assessee's representative argued that all appeals were below the monetary limit specified by CBDT Circular No. 09/2024.
Held
The tribunal noted that the tax effect in all three appeals was less than Rs. 60 lakhs, as admitted by both parties. Consequently, in accordance with CBDT Circular No. 09/2024, the tribunal dismissed all appeals in limine.
Key Issues
The primary legal issue was whether the revenue's appeals should be dismissed due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 09/2024.
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA Nos. 611 to 613/Agr/2025 Assessment Year: 2018-19 ACIT Vs. Vijay Dhir Circle 2(1)(1), 3-A, Ram Nagar Colony Agra Agra PAN : AAVPD0627R (Appellant) (Respondent) Assessee by Sh. Ashish Jaiswal, Adv. Department by Sh. Anil Kumar, Sr. DR Date of hearing 19.02.2026 Date of pronouncement 20.02.2026 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: These appeals have been filed by the revenue against the separate orders of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.10.2025 & 10.10.2025 respectively for the Assessment Year 2018-19.
At the time of hearing, ld. AR of the assessee submitted that all the three appeals preferred by the revenue are below the tax limit as per terms of CBDT Circular No. 09/2024 dated 17th Sept, 2024. At the same
ITA No.611 to 613/Agr/2025
time, ld. DR admitted the tax effect disclosed in Form 36 filed by the revenue are below the tax effect as per CBDT Circular No. 09/2024.
These appeals preferred by the revenue admittedly, having tax effect less than 60 lakhs. As per the Circular No. 09/2024 the appeals filed by the revenue should have been withdrawn or should not have been pressed by the revenue. In view of the above observations, the appeals of the revenue are dismissed in limine.
In the result, all the appeals filed by the revenue are dismissed in limine.
Order pronounced in the open court on 20.02.2026. Sd/- Sd/-
(SUNIL KUMAR SINGH) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20.02.2026 *Ganesh Kumar, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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