DCIT, NEW DELGU vs. ROHIT GOEL, NEW DELHI

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ITA 329/DEL/2025Status: DisposedITAT Delhi09 September 2025Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 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 Revenue's appeal was not maintainable as the tax effect involved was less than Rs. 60 lakhs, which is the limit prescribed by the CBDT Circular No. 09 of 2024. Consequently, the assessee's cross-objection was also dismissed as infructuous.

What were the facts?

The Revenue preferred an appeal and the assessee filed a cross-objection against an order of the CIT(A)/NFAC, which arose from an order passed by the Assessing Officer under Section 147 r.w.s. 144B of the Income Tax Act for Assessment Year 2015-16.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

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 S.K. Goel, CA &, Shri Varun Gupta, CA
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 04.09.2025

Heard together (2 matters)

ITA No. 329/Del/2025
CO No. 87/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

PER Ms. MADHUMITA ROY, JM:

1.

The instant appeal preferred by the Revenue, and cross objection CO No. 87/Del/2025, preferred by the assessee, are directed against the order dated 27.11.2024 [DIN & ORDER No. ITBA/NFAC/S/250/2024- 25/1070688034(1) passed by the CIT(A)/NFAC, Delhi, arising out of the order dated 30.05.2023 passed by the Assessing Officer under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2015- 16.

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