DCIT, Central Circle-28, Delhi. Vs. Nutshell Vyapaar Pvt. Ltd.
Case No: ITA No.5374/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘E’: New Delhi
Date: 2/25/2026
Parties Involved
appellantDCIT, Central Circle-28, Delhi.
respondentNutshell Vyapaar Pvt. Ltd.
Facts Summary
This appeal filed by the Revenue is against order dated 22.05.2025 of the Learned Commissioner of Income Tax (Appeals), New Delhi passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.03.2023 passed by the Deputy Commissioner of Income Tax, Central Circle-28, New Delhi for Assessment Year 2020-21. The Departmental Representative for Revenue and Authorized Representative for assessee submitted that as per Form 36 total tax effect Rs.21,06,000/-.…
Decision in favour of
Assessee
Legal Issues
- 1. Maintainability of the appeal given the low tax effect and revised monetary limit.
Precedents Relied Upon
1 precedent cited in this judgement.