INCOME TAX OFFICER, DELHI vs. RITESH AGARWAL, DELHI

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ITA 248/DEL/2025Status: DisposedITAT Delhi05 October 2026AY 2016-17Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)4 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 was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 09/2024. The appeal was dismissed on this ground.

What were the facts?

The Revenue preferred an appeal against an order passed by the Assessing Officer under Section 147, which was affirmed by the CIT(A). The tax effect involved in the appeal was Rs. 13,30,384/-.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect and the prevailing CBDT Circular on monetary limits for departmental appeals.

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 “B”: NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Shri Rajesh Kumar Dhanesta, Sr. DR
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 04.09.2025Pronounced: 04.09.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

1.

The instant appeal, preferred by the Revenue, is directed against the order dated 22.11.2024 [DIN & ORDER No. ITBA/NFAC/S/250/2024- 25/1070557308(1) passed by the CIT(A)/NFAC, Delhi, arising out of the order dated 24.05.2023 passed by the Assessing Officer under Section 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2016- 17.

2.

It transpired at the outset that total tax effect involved in the Revenue’s instant appeal, as mentioned in Revenue’s memo of appeal in Form No. 36 filed before the Tribunal, is Rs. 13,30,384/-. Thus, the instant appeal filed by the Revenue is hit by the CBDT Circular No. 09 of 2024 dated 17.09.2024, revising

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