INCOME TAX OFFICER WARD 19(1), DELHI vs. ORION REALINFRA PRIVATE LIMITED, DELHI

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ITA 1706/DEL/2025Status: DisposedITAT Delhi08 October 2025AY 2012-13Bench: SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 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 held that the appeal had to be dismissed in light of the CBDT Circular No. 09/2024 which revised the monetary limit for filing appeals by the department to ITAT to Rs. 60 lakhs.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A)/NFAC for AY 2012-13. The tax effect in the grievance raised by the Revenue was less than Rs. 60 lacs.

What were the issues?

Whether the appeal is admissible in light of the revised monetary limits prescribed by CBDT Circular No. 09/2024.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,

Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Samyak Jain, Adv
For Respondent: Shri Sushil Kumar Kulheri, Sr. DR
Hearing: 29.09.2025Pronounced: 08.10.2025

This appeal by the Revenue is directed against the order of the ld.

CIT(A)/NFAC, Delhi dated 22.01.2025 pertaining to A.Y 2012-13.

2.

At the outset, we note that the grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be dismissed in the light of the CBDT Circular No. 09/2024 dated 17.09.2024 filing of appeals by the department before the ITAT. The appeal of the Revenue being not admissible in the light of the CBDT Circular [supra] is accordingly, dismissed. dismissed.

Order pronounced in open court on 08.10.2025.

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