DEPUTY COMMISSIONER OF INCOME TAX, DELHI V. MANJU GOYAL, DELHI

ITA 2970/DEL/2025

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax, Central Circle-26, New Delhi against Manju Goyal concerning an assessment order passed under section 153C of the Income-tax Act, 1961 for the assessment year 2013-14. The appeal was filed against the order of the Commissioner of Income Tax (Appeals)-25, New Delhi. However, during the proceedings, it was brought to attention that the tax effect involved was below Rs. 60 Lacs, which is the revised monetary limit for filing appeals as per the CBDT Circular No.09/2024. Consequently, the Departmental Representative suggested the withdrawal of the appeal, leading to its dismissal by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775901 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 02-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYINDER SINGH SIDHU
• Keywords: Tax effect

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DEL;HI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 2970/Del/2025 (Assessment Year: 2013-14) DCIT, Central Circle-26, New Delhi Vs. Manju Goyal, B-1/48, Phase-1, Ashok Vihar, Delhi (Appellant) (Respondent) PAN: AAHPG9972E Assessee by : None Revenue by: Shri Dayinder Singh Sidhu, CIT DR Date of Hearing 09/09/2025 Date of pronouncement 09/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2970/Del/2025 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-25, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 10286/2012-13 dated 28.03.2025 against the order of assessment passed u/s 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 23.03.2024 by the Assessing Officer, DCIT, Central Circle-26, New Delhi (hereinafter referred to as ‘ld. AO’). 2. The ld. Departmental Representative (DR) pointed out that the present appeal is to be withdrawn as the tax effect involved in the case is below Rs.60 Lacs. 3. The CBDT vide Circular No.09/2024 dated 17.09.2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs Printed from counselvise.com ITA No. 2970/Del/2025 Manju Goyal Page | 2 and the said Circular would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable. 4. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para-3.1 and 3.2 of the Circular dated 17.09.2024. 5. In conclusion, by applying the CBDT Circular dated 17.09.2024, the captioned appeal of the Revenue is dismissed as withdrawn/not pressed. 6. In the final result, the appeal of the Revenue stands dismissed. Order pronounced in the open court on 09/09/2025. -Sd/- -Sd/- (SUDHIR KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09/09/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "