Case Law Details
DCIT Vs Naresh Kumar Garg (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi dismissed the Revenue’s appeal in the case of DCIT vs. Naresh Kumar Garg for the assessment year 2016-17. The appeal arose from proceedings under Sections 143(3) and 147 of the Income-tax Act, 1961, following a decision by the Commissioner of Income Tax (Appeals)-3, Noida. When the case was called, no representative appeared for the assessee, leading the tribunal to proceed ex-parte. The key issue in the case was the total tax effect of Rs. 54,04,476, which was below the threshold of Rs. 60 lakh set by the CBDT’s Circular No. 9/2024, dated 17.09.2024, for filing appeals.
The learned Departmental Representative (DR) acknowledged that the CBDT circular applied to all pending appeals and did not contest the tax effect limitation. Considering this, ITAT Delhi dismissed the Revenue’s appeal as it did not meet the monetary threshold for further litigation. The order was pronounced in the open court on December 3, 2024, confirming that the appeal was dismissed subject to applicable exceptions.
FULL TEXT OF THE ORDER OF ITAT DELHI
This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Noida’s dated 17.05.2023 in case no. CIT(A)- IV/KNP/10767/2015-16 involving proceedings under section 143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Case called twice. None appears at the assessee’s behest. We accordingly proceeded ex-parte against him.
3. It emerges at the outset with the able assistance coming from the learned Departmental Representative that the total tax effect involved as per column 10 in Revenue’s Form 36 in this appeal file, is that of Rs.54,04,476/- which is less than that declared minimum amounting to Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024.
4. Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT’s foregoing tax effect circular has been made applicable on all pending appeals as well. We thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions.
5. This Revenue’s appeal is dismissed.
Order pronounced in the open court on 3rd December, 2024
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