INCOME TAX OFFICER, SANGRUR vs. ASHWANI KUMAR, SANGRUR

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ITA 605/CHANDI/2026Status: DisposedITAT Chandigarh02 September 2026AY 2021-223 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect was significantly below the revised monetary limit for appeals to the ITAT. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect of the appeal was found to be below the monetary threshold specified by the CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the CBDT's monetary threshold.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

PER RAJESH DAMODARLAL SHARMA, J.M: The present appeal filed by the revenue is directed against the order dt. 23.01.2026 passed u/s 250 of the Income Tax Act, 1961 (in short 'the Act') by Ld. Addl./JCIT (Appeals)-1, Gurugram [herein referred to as ‘ACIT/JCIT’ ] for assessment year 2021-22.

2.

During hearing, the undisputed position that emerges is that the tax effect of revenue’s appeal is below the monetary threshold specified

2 605/Chd/2026 by the Central Board of Direct Taxes (CBDT) for filing appeal before the Income Tax Appellate Tribunal.

3.

As per the latest CBDT Circular No. 09/2024 dated 17/09/2024 read with Circular 05/2024 dated 15/03/2024, the monetary limit for filing appeals before the ITAT by the Revenue has been revised to Rs. 60,00,000/-. Upon perusal of the records, it is observed that the tax effect in the present appeal is significantly below the said threshold limit. Therefore, the appeal is not maintainable. However, a liberty is given to revenue to seek recall of the order in case tax effect is found to be higher or any exception is brought on record as provided in CBDT Circular.

4.

Accordingly, the appeal of the revenue is dismissed.

Order pronounced in the open court on 02.09.2026.

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER rkk

3 605/Chd/2026

आदेशकी�ितिलिपअ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकरआयु�/ CIT 4. िवभागीय�ितिनिध, आयकरअपीलीयआिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड�फाईल/ Guard File

सहायकपंजीकार/ Assistant Registrar

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