ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. VIJENDRA SURENDRA EXPORTS PRIVATE LIMITED, DELHI

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ITA 2084/DEL/2025Status: DisposedITAT Delhi29 September 2025AY 2007-08Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (Accountant 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 prescribed by CBDT Circular No. 9/2024. The Departmental Representative did not dispute the applicability of this circular. Therefore, the appeal was rejected on this ground.

What were the facts?

The Revenue's appeal for Assessment Year 2007-08 was against an order of the CIT(A) in proceedings under Section 147 of the Income Tax Act. The assessee did not appear, and the case proceeded ex-parte. The tax effect of the appeal was Rs. 13,93,140.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the threshold prescribed by the CBDT's latest circular.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Hearing: 09.09.2025Pronounced: 29.09.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This Revenue’s appeal for Assessment Year 2007-08, arises against the CIT(A), Delhi-31’s DIN & order No. ITBA/APL/S/250/2024-25/1072452455(1) dated 23.01.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

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

3.

It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.13,93,140/- which is less than the Vijendra Surendra Exports Pvt. Ltd. minimum tax effect of Rs.60 lakhs prescribed 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 circular has been made applicable with retrospective effect on all appeals as well. We thus reject the Revenue's instant appeal for this precise reason above subject to all just exceptions.

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