DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. MANJU GOYAL, DELHI

PDF · subscribers
ITA 2970/DEL/2025Status: DisposedITAT Delhi09 September 2025AY 2013-14Bench: SHRI M. BALAGANESH (Accountant Member), SHRI SUDHIR KUMAR (Judicial 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 per the revised monetary limits set by the CBDT Circular No.09/2024, which is applicable to pending appeals. The Revenue was given liberty to re-institute the appeal if exceptions in the circular applied.

What were the facts?

The appeal was filed by the Revenue concerning AY 2013-14, arising from an assessment order passed under Section 153C of the Income-tax Act. The Departmental Representative (DR) sought to withdraw the appeal due to the tax effect being below Rs. 60 Lacs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the low tax effect, in light of the CBDT's revised monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DEL;HI

Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR

For Respondent: Shri Dayinder Singh Sidhu, CIT DR
Hearing: 09/09/2025Pronounced: 09/09/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-25, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 10286/2012-13 dated 28.03.2025 against the order of assessment passed u/s 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 23.03.2024 by the Assessing Officer, DCIT, Central Circle-26, New Delhi (hereinafter referred to as ‘ld. AO’).

2.

The ld. Departmental Representative (DR) pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.60 Lacs.

3.

The CBDT vide Circular No.09/2024 dated 17.09.2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs and the said Circular would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.

4.

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para-3.1 and 3.2 of the Circular dated 17.09.2024.

5.

In conclusion, by applying the CBDT Circular dated 17.09.2024, the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.

6.

In the final result, the appeal of the Revenue stands dismissed.

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →