ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, PATNA, PATNA vs. ROHIT KUMAR MEHARIA, BHAGALPUR

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ITA 267/PAT/2023Status: DisposedITAT Patna27 September 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/- should not be challenged before the Tribunal, unless specific exceptions apply. Since no exceptions were met, the appeals were not maintainable.

What were the facts?

The Revenue filed appeals against the orders of the CIT(Appeals) for assessment years 2016-2017 and 2017-2018. 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 appeals before the ITAT based on the tax effect of the relief granted by the lower appellate authority, in light of CBDT instructions.

AI-generated summary — verify with the full judgment below

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

Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad

2.

With the assistance of ld. CIT(DR), 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, these cases do not fall in any of the exceptions and, these appeals are not maintainable.

3.

On due consideration of the above facts and circumstances, we dismiss these appeals 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 this appeal. Such application should be filed within the time limit provided in the Act.

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