ITO, NEW DELHI V. M/S. PROGRESSIVE INFOVISION PVT. LTD., NEW DELHI

ITA 6247/DEL/2014

AI Insights

The case involves the Revenue's appeal against the order of the Commissioner of Income-tax (Appeals)-XVII, Delhi, which pertained to the Assessment Year 2011-12. The primary issue was the deletion of an addition of Rs.15,65,540 related to the claim of legal and professional charges, which the CIT (A) deleted on the grounds that TDS had already been deducted by the assessee on these payments. The Revenue's appeal to the ITAT was initially for the reconstruction of the file due to its untraceability, but it was found that the tax effect was below the threshold for maintainability as per the latest CBDT circular, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776926 (ITAT-DELHI)
• Duration Of Justice: 10 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2025
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 14-11-2014
• Laws Referred To: CBDT Circular No.09/2024
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Keywords: Tax effect; TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.6247/MUM/2014 (Assessment Year : 2011-12) Income Tax Officer, vs. M/s. Progressive Infovision (P) Ltd., New Delhi. CC – 27A, Hari Nagar, New Delhi – 110 064. (PAN : AADCP8401G) (APPELLANT) (RESPONDENT) ASSESSEE BY: None REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 19.09.2025 Date of Order : 19.09.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The Revenue filed a petition seeking reconstruction of the file of M/s. Progressive Infovision Pvt. Ltd., PAN AADCP8401G which was filed by the Revenue before the ITAT bearing ITA No.6247/Del/2014 since the file was not traceable. Based on the application from the Revenue, we heard the case today for reconstructing the file. During the proceedings, the Bench observe that the appeal is preferred by the Revenue having tax effect of Rs.4,83,752/- only. Further we observe Printed from counselvise.com ITA No. 6247/Del/2014 2 that ld. CIT (A) has deleted the addition of Rs.15,65,540/- relating to the issue of claim of legal and professional charges. After considering the submissions of the assessee, ld. CIT (A) deleted the addition based on the observation that TDS has been already deducted by the assessee on the abovesaid payments. Against the abovesaid order, Revenue filed an appeal before the ITAT. Since the case of the Revenue was for reconstruction of the file, after considering the overall facts on record, we observe that even after reconstructing the file it will not serve any purpose considering the fact that tax effect in this case is only Rs.4,83,752/- and proceeded to decide the appeal itself. 2. This appeal is filed by the Revenue against the order of the ld. Commissioner of Income-tax (Appeals)-XVII, Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 01.08.2014 pertaining to Assessment Year 2011-12. 3. At the time of hearing, we observe that the tax effect in the appeal filed by the Revenue is below Rs. 60 lakhs. The CBDT in its Circular No.09/2024 dated 17.09.2024 has recently revised the monetary limit for filing of the departmental appeal to the ITAT at Rs. 60 lakhs. Ld. DR of the Revenue did not controvert the aforesaid proposition. Printed from counselvise.com ITA No. 6247/Del/2014 3 4. In view of the above position, we notice that the tax effect in appeal preferred by the Revenue is below Rs.60 lakhs, we deem it proper to dismiss the appeal of the Revenue in the light of the latest Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on this 19th day of September, 2024 after the conclusion of the hearing. Sd/- sd/- (MAHAVIR SINGH) (S.RIFAUR RAHMAN) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 19.09.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "