INCOME TAX OFFICER, DELHI V. RITESH AGARWAL, DELHI

ITA 248/DEL/2025

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-45(1), New Delhi against Ritesh Agarwal concerning an order passed under Section 147 of the Income Tax Act, 1961 for the Assessment Year 2016-17. The appeal was directed against the order dated 22.11.2024 by the CIT(A)/NFAC, Delhi, which itself arose from an earlier order by the Assessing Officer dated 24.05.2023. The primary legal issue was the maintainability of the appeal based on the monetary limit set by the CBDT Circular No. 09/2024. The Tribunal found that the tax effect involved in the appeal was below the threshold of Rs. 60 lakhs, leading to the dismissal of the appeal as per the Circular's guidelines.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774788 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 16-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 147

Judgement Text

"1 ITA No. 248/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 248/DEL/2025 Assessment Year: 2016-17 Income Tax Officer, Ward-45(1), New Delhi Vs Ritesh Agarwal, Q-77, O Block Extension, Vani Vihar, Uttam Nagar, Delhi-110059. PAN: ADCPA 8300 J APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 04.09.2025 Date of pronouncement 04.09.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the Revenue, is directed against the order dated 22.11.2024 [DIN & ORDER No. ITBA/NFAC/S/250/2024- 25/1070557308(1) passed by the CIT(A)/NFAC, Delhi, arising out of the order dated 24.05.2023 passed by the Assessing Officer under Section 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2016- 17. 2. It transpired at the outset that total tax effect involved in the Revenue’s instant appeal, as mentioned in Revenue’s memo of appeal in Form No. 36 filed before the Tribunal, is Rs. 13,30,384/-. Thus, the instant appeal filed by the Revenue is hit by the CBDT Circular No. 09 of 2024 dated 17.09.2024, revising Printed from counselvise.com 2 ITA No. 248/Del/2025 the monetary limit for filing of the departmental appeals to the ITAT at Rs. 60 lakhs. 3. Thus, in view of the aforesaid factual matrix, the tax effect involved in the instant Revenue’s appeal being less than Rs. 60 lakhs, we deem it proper to dismiss the instant Revenue’s appeal in the light of the CBDT Circular No. 09/2024 dated 17.09.2024, as not maintainable. However, if on a later date the Revenue finds that the tax effect in dispute in the instant appeal is more than the limit prescribed or it is protected by any of the exceptions provided in the CBDT Circular, it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits, as per the extant law. Ordered accordingly. 4. This Revenue’s appeal in ITA No. 248/Del/2025 is dismissed. Order pronounced in open court on 04.09.2025. Sd/- Sd/- (NAVEEN CHANDRA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09.09.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "