What did the Tribunal hold?

The Tribunal held that as per CBDT Instruction No. 09/2024, appeals with a tax effect below Rs. 60,00,000/- should not be challenged unless exceptions apply. Since no exceptions were met, the revenue's appeals were dismissed.

The revenue filed appeals against the orders of the CIT(A) for assessment years 2014-15 and 2016-17. The tax effect in both appeals was below the threshold limit set by CBDT Instruction No. 09/2024.

What were the issues?

Whether the revenue's appeals should be dismissed based on the monetary limit prescribed by CBDT Instruction No. 09/2024 for challenging CIT(A) orders.

ITO vs Rajendra Kumar Saha, Karanjia | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri Chitrasen Parida, Adv

For Respondent: Shri S.C.Mohanty, Sr DR, Shri S.C.Mohanty, Sr DR

Hearing: 12/12/20Pronounced: 12/12/20

Both the Both the appeals filed by the revenue are directed s filed by the revenue are directed against the separate orders of the ld CIT(A), NFAC, Delhi dated 19.8.2024 19.8.2024 in Appeal No.NFAC/2013-14/10148150 and 14/10148150 and No.NFAC/20115-16/101481 /10148176 for the assessment years 2014 essment years 2014-15 & 2016-17, respectively.

Shri Chitrasen Parida Chitrasen Parida, ld AR appeared for the assessee and Shri the assessee and Shri S.C.Mohanty, Sr. , Sr. DR appeared for the revenue.

P a g e 1 | 3 & 411/CTK/2024 Assessment Years : 2014-15 & 2016-17

We have considered the rival submissions. In the instant case, the tax effect for the assessment year 2014-15 is Rs.20,17,881/- and for the assessment year 2016-17 is Rs.12,32,868/-. According to recent CBDT Instruction No.09/2024 dated 17th September, 2024, the revenue should not challenge the order of the ld CIT(A)’s order before the Tribunal if the tax effect due to relief granted is less than Rs.60,00,000/- unless the case falls within the exceptions. Since in both the appeals, the tax effect is below the threshold limit and no exceptions apply, the appeals of the revenue stand dismissed. However, if upon re-verification the tax effect exceeds the limit or an exception applies, the Revenue can file miscellaneous applications to revive the appeals.

In the result, appeals filed by the revenue stand dismissed.

Order dictated and pronounced in the open court on 12/12/2024.

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. RAJENDRA KUMAR SAHA, KARANJIA

What did the Tribunal hold?

What were the facts?

What were the issues?

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