DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

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ITA 247/PAT/2023Status: DisposedITAT Patna24 October 2024AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that as per CBDT Instruction No. 9 of 2024, appeals with a tax effect below Rs. 60,00,000/- are not to be challenged before the Tribunal, unless specific exceptions apply. This case did not fall under any exceptions.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(Appeals). The tax effect of the relief granted by the CIT(Appeals) was less than Rs. 60,00,000/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and CBDT instructions.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajesh Kumar, Accountant Member

1.

This appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 29th May, 2023 for assessment year 2017-18.

2.

With the assistance of ld. representatives, we have gone through the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/- . As per CBDT Instruction bearing No. 9 of 2024 issued on 17th September, 2024, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable.

3.

On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of

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