DCIT, NEW DELGU V. ROHIT GOEL, NEW DELHI

ITA 329/DEL/2025

AI Insights

The case involves an appeal by the Revenue against an order passed by the CIT(A)/NFAC, Delhi, which arose from an earlier order by the Assessing Officer for the Assessment Year 2015-16. The Revenue's appeal contested the tax assessment, but the monetary limit for filing departmental appeals to the ITAT was revised to Rs. 60 lakhs, below which appeals are not maintainable as per the latest CBDT Circular. The assessee also filed a cross objection, which became irrelevant following the dismissal of the Revenue's appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774797 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 20-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 147

Judgement Text

"1 ITA No. 329/Del/2025 & CO No. 87/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 329/DEL/2025 & CO No. 87/Del/2025 Assessment Year: 2015-16 DCIT Vs Rohit Goel, 3/14, Jaidev Park East Punjabi Bagh, Delhi. PAN: AIOPG 0298 E APPELLANT RESPONDENT/Cross Objector Assessee represented by Shri S.K. Goel, CA & Shri Varun Gupta, CA Department represented by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 04.09.2025 Date of pronouncement 04.09.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal ITA No. 329/Del/2025, 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. Printed from counselvise.com 2 ITA No. 329/Del/2025 & CO No. 87/Del/2025 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. 21,74,395/-. Thus, the instant appeal filed by the Revenue is hit by the CBDT Circular No. 09 of 2024 dated 17.09.2024, revising 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. As we have dismissed the Revenue’s appeal the cross objection filed by the assessee has become infructuous and stands dismissed accordingly. 5. The Revenue’s appeal in ITA No. 329/Del/2025 as well as assessee’s cross objection in CO No. 87/Del/2025 stand dismissed. Order pronounced in open court on 04.09.2025. Sd/- Sd/- (NAVEEN CHANDRA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09.09.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "