DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-18, DELHI, DELHI V. SH. BHUDEV HARIOM GUPTA, DELHI

ITA 4757/DEL/2025

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle-18 against the order of the Commissioner of Income-tax (Appeals)-27, New Delhi, which had deleted certain additions made by the Assessing Officer under section 143(3) of the Income Tax Act, 1961. The disputed tax effect was Rs. 57,85,771, which is below the threshold of Rs. 60,00,000 set by the CBDT for filing appeals. Both parties acknowledged this fact during the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786901 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Appeal Filed On: 01-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAMOD JAIN; VIRTUAL
• Assessee Lawyers: DAYAINDER SINGH SIDHU
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA No.4757/Del/2025 Sh. Bhudev Hariom Gupta (AY; 2022-23) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 4757/Del/2025 (Assessment Year: 2022-23) Deputy Commissioner of Income Tax, Central Circle,-18, Room No. 269B, 2nd Floor, ARA Centre, Jhandewalan Extn, Jhandewalan, Delhi – 110055 Vs. Sh. Bhudev Hariom Gupta, 826, Pocket-D, Dilshad Garden, Jhilmil, Dilshad Garden, East Delhi Delhi – 110094 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: CVKPG3947F Appellant .. Respondent Appellant by : Sh. Pramod Jain, CA (Virtual) Sh. Mukul Gupta, Adv. Respondent by : Sh. Dayainder Singh Sidhu, CIT, DR Date of Hearing 19.11.2025 Date of Pronouncement 21.11.2025 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 29.04.2025 of the Commissioner of Income-tax (Appeals)-27, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) Printed from counselvise.com P a g e | 2 ITA No.4757/Del/2025 Sh. Bhudev Hariom Gupta (AY; 2022-23) in Appeals No. CIT(A), Delhi-27/10096/2021-22 arising out of the appeal before it against the order dated 06.07.2024 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Central Circle-18, Delhi (hereinafter referred to as the Ld. AO). 2. At the outset, Learned counsel appearing for the assessee submitted that the tax effect on the amount disputed by the Revenue in the present appeals are below the monetary limit of Rs.60,00,000/-. Hence, appeal is not maintainable. 3. On hearing both the sides we find that as per the grounds raised and tax effect reflected in Form No. 36, the Revenue challenges the order of the Ld. CIT(A) deleting the additions which have tax effect of Rs.57,85,771/- only and the same is below the tax effect which can be agitated before this Tribunal. 4. Learned Departmental Representative fairly accepted the aforesaid factual position. However, he submitted, liberty may be granted to Revenue to revive the appeal, in case, subsequently it is found that the tax effect on the amount disputed is more than Rs.60,00,000/- or the appeal is covered by any of the exceptions provided to the tax effect circular. 5. We find that the tax effect on the amount disputed by the Revenue in the present appeal is below the monetary limit of Rs.60,00,000/- fixed in CBDT Circular No. 05/2024 dated 15.03.2024 for filing an appeal Printed from counselvise.com P a g e | 3 ITA No.4757/Del/2025 Sh. Bhudev Hariom Gupta (AY; 2022-23) before the Tribunal. There is nothing on record to suggest that the appeal of Revenue is protected by any of the exceptions to the aforesaid circular. Thus, in our view, the present appeal is covered under CBDT Circular no. 05/2024 dated 15.03.2024. Accordingly, the appeal is deemed to have been withdrawn, hence, dismissed. However, liberty is granted to the Revenue to seek revival of the appeal if protected under any of the exceptions provided to the Circular noted above. 6. The appeals of the revenue are dismissed as low tax involved. Order pronounced in the open Court on 21.11.2025 Sd/- Sd/- (Krinwant Sahay) (Anubhav Sharma ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21.11.2025 Rohit, Sr.PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "