INCOME TAX OFFICER, CHARKHI DADRI vs. RAMBIR, CHARKHI DADRI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRAAssessment Year: 2018-19 Income Tax Officer, Charkhi Dadri, Haryana Vs. Sh. Rambir, 1st Floor, Kisan Sewa Kendra Opp. Kumar Nursing Home, Charkhi Dadri, Haryana PAN: ALSPR5342R (Appellant)
PER SATBEER SINGH GODARA, JM
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’).
Assessee by None
Department by Sh. Mahesh Kumar, CIT(DR)
Date of hearing
27.10.2025
Date of pronouncement
27.10.2025
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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.
3. This Revenue’s appeal is dismissed.
Order pronounced in the open court on 27th October, 2025 (NAVEEN CHANDRA)
JUDICIAL MEMBER
Dated: 27th October, 2025. RK/-