INCOME TAX OFFICER WARD 19(1), DELHI V. ORION REALINFRA PRIVATE LIMITED, DELHI

ITA 1706/DEL/2025

AI Insights

The case involves an appeal by the Income Tax Officer (ITO) against Orion Realinfra Pvt Ltd, concerning the assessment year 2012-13. The appeal was directed against the order of the CIT(A)/NFAC, Delhi. The primary issue was the admissibility of the appeal based on the monetary limit set by the CBDT Circular No. 09/2024. The Revenue's appeal was found to be inadmissible as the tax effect was below the stipulated threshold of Rs. 60 lakhs, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778140 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2025
• Laws Referred To: CBDT Circular No. 09/2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR KULHERI
• Assessee Lawyers: SAMYAK JAIN
• Keywords: Tax effect

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1706/DEL/2025 [A.Y 2012-13] The I.T.O Vs. Orion Realinfra Pvt Ltd Ward – 19(1) C/o J.K. Autotech Khasra No. 21/21 New Delhi Burari Near Wine Shop Opp Transport Authority, New Delhi PAN: AABCO 5936 B (Appellant) (Respondent) Assessee By : Shri Samyak Jain, Adv Department By : Shri Sushil Kumar Kulheri, Sr. DR Date of Hearing : 29.09.2025 Date of Pronouncement : 08.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 22.01.2025 pertaining to A.Y 2012-13. 2. At the outset, we note 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 the light of the CBDT Circular No. 09/2024 dated 17.09.2024 Printed from counselvise.com 2 ITA No. 1706 [A.Y 2012-13] Orion Realinfra 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. 1706/DEL/2025 is dismissed. Order pronounced in open court on 08.10.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08th OCTOBER, 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 3 ITA No. 1706 [A.Y 2012-13] Orion Realinfra 35790272 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 "