DEPUTY COMMISSIONER OF INCOME -TAX CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD, GUJARAT V. PINKIBEN RIDDHESHKUMAR BHANDARI, AHMEDABAD, GUJARAT

ITA 976/AHD/2025

AI Insights

The case involves an appeal by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals)-11, Ahmedabad, concerning the Assessment Year 2018-19. The appeal was dismissed at the threshold based on the CBDT Circular No. 9 of 2024, which restricts appeals by the Department where the tax effect is below Rs. 60 lakhs. Both parties acknowledged the applicability of this circular, leading to the dismissal of the appeal without further proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777060 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2025
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 30-04-2025
• Laws Referred To: Income Tax Act
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: ANIL KSHATRIYA
• Keywords: Tax effect

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.976/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2018-19 DCIT Central Circle-1(1) Ahmedabad – 380 009 बनाम/ v/s. Pinkiben Riddheshkumar Bhandari 201, Panchshil Residency Nr.Panchshil Bus Stand Usmanpura Ahmedabad – 380 013 \u0013थायी लेखा सं./PAN: AEMPB 8417 L (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Anil Kshatriya, Advocate Revenue by : Shri Abhijit, Sr.DR सुनवाई की तारीख/Date of Hearing : 25/06/2025 घोषणा की तारीख /Date of Pronouncement: 16/09/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals)-11, Ahmedabad [hereinafter referred to as ‘CIT(A)’] dated 24/02/2025 for Assessment Year (AY) 2018-19. Printed from counselvise.com ITA No.976/Ahd/2025 DCIT vs. Pinkiben Riddheshkumar Bhandari AY : 2018-19 2 2. Before going to the merit of the case, the Authorized Representative (AR) for the assessee, at the outset, submitted that tax effect on the disputed total additions is below Rs.60 lakhs, therefore, by virtue of recent CBDT Circular No. 9 of 2024 dated 17.9.2024, Department has been instructed not to file appeal before the Tribunal, where tax effect is below Rs.60 lakhs. This instruction is applicable to the pending cases also. Therefore, the present appeal of the Revenue is liable to be dismissed at the threshold. Per contra, the Departmental Representative (DR) did not dispute applicability of the recent CBDT circular and also tax effect being below Rs.60 lakhs in the assessee case. He, however, left the issue to the Tribunal to pass appropriate order in the matter. 3. After hearing both the sides and after perusal of the above CBDT Instruction, we are of the view that the present appeal of the Revenue falls within the purview of the CBDT Instruction cited (supra). It is not disputed by the Revenue that tax effect on the disputed addition is less than Rs.60 lakhs, and therefore, keeping in view the above CBDT circular and provisions of section 268A of the Income Tax Act, we are of the view that the present appeal of the Revenue deserves to be dismissed. It is accordingly dismissed. However, it is noted that in case on re-verification at the end of the AO, if it can be demonstrated that the tax effect is more, or Revenue’s case falls within the ambit of exceptions provided in the Circular, then the Department will be at liberty to approach the Tribunal for recall of this order. Such application should be filed within the time period prescribed in the Act. In view of the above, the appeal of the Revenue is dismissed due to low tax effect. Printed from counselvise.com ITA No.976/Ahd/2025 DCIT vs. Pinkiben Riddheshkumar Bhandari AY : 2018-19 3 4. In the result, appeal of the Revenue is dismissed due to low tax effect. Order pronounced in the Open Court on 16 /09/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 16 /09/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- 11, Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation – copied matter) : 12.9.2025 2. Date on which the typed draft is placed before the Dictating Member. : 12.9.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 16.9.25 7. Date on which the file goes to the Bench Clerk. : 16.9.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "