What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect. The Revenue was granted liberty to file a Miscellaneous Application if they could demonstrate exceptions to the CBDT circular.

The Revenue filed an appeal before the ITAT. However, no one appeared on behalf of the assessee. The tax effect involved was below the monetary threshold specified by the CBDT for filing appeals.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the low tax effect, considering the revised CBDT circular on monetary limits for appeals.

ITO vs Anju Bala, Abohar | ITAT Amritsar 2026

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Respondent: Smt. Kulwinder Kaur, Sr.DR

Hearing: 28.07.2026Pronounced: 30.07.2026

आदेश/Order PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dt 21.08.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2020-21. 2. None appeared on behalf of the assessee. However, it is gathered from the record that the tax effect involved is below the

2 786/Asr/2025 monetary threshold specified 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, 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. Liberty is given to the Revenue to prefer Miscellaneous Application if they so desire in case if they are able to bring on record with cogent evidence that the case falls within any of the exceptions provided in CBDT Circular, in which event this appeal shall get restored. 4. In view of the above, we hold that the present appeal is not maintainable and is liable to be dismissed on account of low tax effect. 5. Accordingly, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 30.07.2026.

Sd/- Sd/- (U. DASGUPTA ) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.07.2026 Rkk

3 786/Asr/2025

आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

INCOME TAX OFFICER WARD 2(3) ABOHAR, ABOHAR vs. ANJU BALA, ABOHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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