DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH V. ORBIT RESORTS LIMITED, CHANDIGARH

ITA 1221/CHANDI/2024

AI Insights

The case involves an appeal by the Revenue against the order of the Ld. CIT(A), NFACV, Delhi, dated 22/10/2024, concerning the Assessment Year 2017-18. The appeal was dismissed by the Income Tax Appellate Tribunal, Chandigarh, due to the tax effect being below the threshold of Rs. 60 lacs as per the CBDT Circular No.09/2024. The Tribunal noted that the tax effect in question was Rs. 38,32,779, which did not meet the required limit for maintaining the appeal. The Tribunal also mentioned that the dismissal of the appeal should not be construed as an affirmation of the CIT(A)'s order on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780216 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 19-12-2024
• Laws Referred To: CBDT Circular No.09/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: ADITYA KUMAR; C.A
• Keywords: Tax effect

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी राजपाल यादव, उपाȯƗ एवं ŵी क ृणवȶ सहाय, लेखा सद˟ BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1221 /Chd/ 2024 िनधाŊरण वषŊ / Assessment Years : 2017-18 The Deputy CIT Circle-1(1), Chandigarh बनाम Orbit Resorts Limited House No. 256, Sector 9C Chandigarh-160017 ˕ायी लेखा सं./PAN NO: AAACO4024H अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Aditya Kumar, C.A राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 13/08/2025 उदघोषणा की तारीख/Date of Pronouncement : 08/10/2025 आदेश/Order PER KRINWANT SAHAY, AM: This is an appeal filed by the Revenue against the order of the Ld. CIT(A), NFACV, Delhi dt. 22/10/2024 pertaining to Assessment Year 2017-18. 2. It is noted that the tax effect involved in the present appeal is 38,32,779/-. Accordingly, in terms of the CBDT Circular No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs, the appeal so filed by the Revenue is not maintainable. 3. In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular. Printed from counselvise.com 2 4. It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case. 5. In the result the appeal of the Revenue is dismissed. Order pronounced in the open Court on 08/10/2025 Sd/- Sd/- राजपाल यादव क ृणवȶ सहाय (RAJPAL YADAV) (KRINWANT SAHAY) उपाȯƗ/VICE PRESIDENT लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "