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

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.

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.

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