INCOME TAX OFFICER, DELHI vs. RITESH AGARWAL, DELHI

PER Ms. MADHUMITA ROY, JM: 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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the monetary limit for filing of the departmental appeals to the ITAT at Rs. 60
lakhs.
3. Thus, in view of the aforesaid factual matrix, the tax effect involved in the instant Revenue’s appeal being less than Rs. 60 lakhs, we deem it proper to dismiss the instant Revenue’s appeal in the light of the CBDT Circular No. 09/2024 dated
17.09.2024, as not maintainable. However, if on a later date the Revenue finds that the tax effect in dispute in the instant appeal is more than the limit prescribed or it is protected by any of the exceptions provided in the CBDT Circular, it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits, as per the extant law. Ordered accordingly.
4. This Revenue’s appeal in ITA No. 248/Del/2025 is dismissed.
Order pronounced in open court on 04.09.2025. (NAVEEN CHANDRA)
JUDICIAL MEMBER
Dated: 09.09.2025. *MP*