INCOME TAX OFFICER, WARD-1, FATEHABAD, FATEHABAD V. KAILASH CHANDER, FATEHABAD

ITA 425/CHANDI/2025

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals), NFAC Delhi, pertaining to 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 specified in the CBDT Circular No.09/2024. The court noted that the dismissal of the appeal should not be construed as an affirmation of the CIT(A)'s order on merits and left the legal issues open for future cases.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783183 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Appeal Filed On: 22-03-2025
• Laws Referred To: CBDT Circular No.09/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Keywords: Tax effect

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ “एकल” चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH Įी संजय गग[, ÛयाǓयक सदèय BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.425/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2017-18 The income Tax Officer, Ward-1, Fatehabad. बनाम Shri Kailash Chander, House No. 139, Village Matana, Distt. Fatehabad. èथायी लेखा सं./PAN NO: BZUPK3402N अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan,Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 04.11.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 06.11.2025 PHYSICAL HEARING आदेश/ORDER The present appeal has been filed by the Revenue against the order dated 12.02.2024 of the Commissioner of Income Tax (Appeals), NFAC Delhi [in short ‘the CIT (Appeals)] pertaining to assessment year 2017-18. 2. It is noted that the tax effect involved in the present appeal is Rs.9,75,379/-. 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 Printed from counselvise.com ITA 425/CHD/2025 A.Y. 2017-18 2 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. 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 on 06th November,2025. Sd/- ( संजय गग[) (SANJAY GARG ) ÛयाǓयक सदèय/ Judicial Member “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. आयकर आयुÈत (अपील)/ The CIT(A) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 6. गाड[ फाईल/ Guard File Assistant Registrar Printed from counselvise.com "