INCOME TAX OFFICER, WARD 1, YAVATMAL, YAVATMAL vs. ARUN EKNATH CHARPE, SIDDESHWAR NAGAR, YAVATMAL

ITA 609/NAG/2026Status: DisposedITAT Nagpur08 September 2026AY 2019-203 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CBDT circular, with retrospective effect, mandates that appeals with a tax effect below Rs. 60.00 lakh should not be pressed or should be withdrawn. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was Rs. 3,29,888, which was below the revised monetary limit for filing appeals set by a CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect is below the prescribed monetary limit as per the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Swetanshu Dev, Adv
For Respondent: Shri Shiv Shankar Yadav, Sr. DR
Hearing: 06.08.2026Pronounced: 08.09.2026

The captioned appeal at the instance of Revenue pertaining to A.Y. 2019-20 is directed against the order dated 19.03.2026 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment order dated 10.03.2024 passed u/s. 147 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

During the course of hearing, the ld. Authorized Representative for the assessee submitted that the CBDT has issued Circular No. 09 of 2018, dated 17th September, 2024 with retrospective effect, revising the monetary limit to Rs.60.00 lakh for not filing appeals before the Tribunal. He further submitted that as the tax effect involved in the instant appea

The order continues below.

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