INCOME TAX OFFICER, CHARKHI DADRI vs. RAMBIR, CHARKHI DADRI

PDF · subscribers
ITA 4156/DEL/2025Status: DisposedITAT Delhi27 October 2025AY 2018-192 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 dismissed the Revenue's appeal. This was primarily because the tax effect involved was less than the minimum threshold stipulated in the latest CBDT circular for filing appeals.

What were the facts?

The Revenue filed an appeal for assessment year 2018-19 against an order of the CIT(A)/NFAC. The assessee did not appear for the hearing. The total tax effect in the appeal was below the threshold prescribed by CBDT Circular No. 9/2024.

What were the issues?

Whether the Revenue's appeal should be entertained when the tax effect is below the prescribed monetary limit set by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 27.10.2025Pronounced: 27.10.2025

Date of hearing 27.10.2025 Date of pronouncement 27.10.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This Revenue’s appeal for assessment year 2018-19, 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/250/2025-26/1076085037(1), dated 07.05.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2.

It emerges at the outset with the able assistance coming from the Revenue side that the total tax effect involved in this appeal file is Rs.22,86,035/- that is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024 with retrospective effect. We thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions.

Recent GST High Court judgments

Search GST case law →