INCOME TAX OFFICER, KAPURTHALA vs. KULDIP KAUR, KAPURTHALA

ITA 775/ASR/2025Status: DisposedITAT Amritsar28 July 2026AY 2020-212 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the low tax effect. No exceptions were brought on record by the Revenue to justify the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2020-21. The tax effect involved in the appeal was below the monetary threshold specified by the CBDT.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT given the low tax effect, in light of the prevailing CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 28.07.2026Pronounced: 28.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dt 26.08.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2020-21. 2. At the outset, it was brought to our notice that the tax effect involved is below the monetary threshold specified by the Central Board of Direct Taxes (CBDT) for filing appeal before the Income Tax Appellate Tribunal.

2 775/Asr/2025

3.

As per the latest CBDT Circular No. 09/2024 dated 17/09/2024, the monetary limit for filing appeals before the ITA

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →