INCOME TAX OFFICER, DELHI vs. KIRAN AHUJA, DELHI

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ITA 80/DEL/2025Status: DisposedITAT Delhi01 September 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 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 filed by the Revenue was not admissible. This was in accordance with CBDT Circular No. 09/2024, which specifies a monetary limit of Rs. 60 lakhs for filing appeals by the department before the ITAT. Consequently, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A)/NFAC for A.Y. 2017-18. It was noted that the tax effect involved in the appeal was less than Rs. 60 lakhs, a fact which was not controverted by the Departmental Representative.

What were the issues?

Whether the Revenue's appeal was maintainable before the ITAT when the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 09/2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Respondent: Shri Rajesh Mahajan, Sr. DR
Hearing: 28.08.2025Pronounced: 28.08.2025

This appeal by the Revenue is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 28.05.2024 pertaining to A.Y 2017-18.

2.

At the outset, we noted that the grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be dismissed in Page 1 of 3 ITO Vs. Kiran Ahuja [A.Y 2017-18 the light of the CBDT Circular No. 09/2024 dated 17.09.2024 by which the Board has revised the monetary limit at Rs. 60 lakhs for filing of appeals by the department before the ITAT. The appeal of the Revenue being not admissible in the light of the CBDT Circular [supra] is accordingly, dismissed.

Order pronounced in open court on 28.08.2025.

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