INCOME TAX OFFICER, DELHI V. KIRAN AHUJA, DELHI

ITA 80/DEL/2025

AI Insights

The case involves an appeal by the Income Tax Officer (ITO) against Kiran Ahuja, concerning the assessment year 2017-18. The appeal was directed against the order of the CIT(A)/NFAC, Delhi. However, the Revenue's appeal was dismissed due to the monetary threshold set by the CBDT Circular, which stipulates that appeals involving a tax effect of less than Rs. 60 lakhs are not to be filed. The Department's representative did not contest the applicability of this circular during the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775101 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 03-01-2025
• Laws Referred To: CBDT Circular No. 09/2024 dated 17.09.2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MAHAJAN
• Keywords: Tax effect

Judgement Text

"Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 80/DEL/2025 [A.Y 2017-18] The I.T.O Vs. Kiran Ahuja Delhi 4411, Gali Lottan Jat, Pahari Dhiraj, Delhi PAN: AAEPA 541 Q (Appellant) (Respondent) Assessee By : None Department By : Shri Rajesh Mahajan, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 28.05.2024 pertaining to A.Y 2017-18. 2. At the outset, we noted that the grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be dismissed in Printed from counselvise.com ITA No. 80 /DEL/2025 ITO Vs. Kiran Ahuja [A.Y 2017-18 Page 2 of 3 the light of the CBDT Circular No. 09/2024 dated 17.09.2024 by which the Board has revised the monetary limit at Rs. 60 lakhs for filing of appeals by the department before the ITAT. The appeal of the Revenue being not admissible in the light of the CBDT Circular [supra] is accordingly, dismissed. 3. In the result, appeal of Revenue in ITA No. 80/DEL/2025 is dismissed. Order pronounced in open court on 28.08.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 1st SEPTEMBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 80 /DEL/2025 ITO Vs. Kiran Ahuja [A.Y 2017-18 Page 3 of 3 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "