INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM vs. PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED JUTTADA, VISAKHAPATNAM

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ITA 58/VIZ/2026Status: DisposedITAT Visakhapatnam08 July 2026AY 2016-176 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 agreed that the appeals filed by the Revenue were not maintainable as they fell below the prescribed monetary limit. The cross objections filed by the assessee were allowed to the extent observed.

What were the facts?

The Revenue filed appeals before the ITAT, which the assessee argued were not maintainable due to being below the monetary limit prescribed by CBDT Circular No. 09/2024. The tax effect in these appeals was below Rs. 60,00,000/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT based on the monetary limits set by CBDT circulars. The applicability of CBDT Circular No. 09/2024 was central to the decision.

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, Visakhapatnam Bench, Visakhapatnam

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

आदेश / ORDER PER BENCH:

The captioned appeals filed by the Revenue are directed against the respective orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi (for short, “CIT(A)”), dated 27/11/2025, which in turn arise from the respective orders passed by the Assessing Officer (for short “AO”) under section 147 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 19/03/2024 for the Assessment Year (AY) 2016-17 and AY 2018-19. Also, the assessee society is before us as a cross objector for both the aforementioned assessment years wherein he has, inter alia, assailed the maintainability of the appeals filed by the Revenue on the ground that the same are below the monetary limit contemplated by the CBDT Instruction No.5 of 2024.

2.

Shri GVN Hari, Advocate, Learned Authorized Representative (for short, “Ld. AR”) for the assessee society, at the threshold of hearing of the appeals submitted that as the tax effect involved in the captioned appeals is below the monetary ceiling provided under the CBDT Circular No.09/2024, dated 17/09/2024 r.w. Circular No.05/2024, dated 15/03/2024 and the subject matter involved in the respective appeals is

3 ITA Nos.58 & 59/Viz/2026 CO Nos.04 & 05/Viz/2026 ITO vs. Primary Agricultural Cooperative Society Limited Juttada

not covered by any of the exceptions provided regarding the applicability of the aforesaid monetary ceiling, the said appeals are not maintainable and are liable to be dismissed on the said ground.

3.

Per contra, Shri A.P. Babu, Learned Senior Departmental Representative (for short, “Ld. Sr-DR”) failed to rebut the aforesaid contentions of the assessee’s counsel.

4.

We have heard the Learned Representatives of both parties, perused the orders of the lower authorities and the material available on record in the backdrop of the CBDT Circular No.09/2024, dated 17/09/2024 and Circular No.05/2024, dated 15/03/2024.

5.

The Central Board of Direct Taxes (CBDT) vide Circular No. 09/2024, dated 17/09/2024 has enhanced the monetary limit for filing of appeals by the Department before the ITAT, High Courts and SLPs/Appeals before Supreme Court as measures for reducing litigation.

6.

CBDT vide Circular No. 09/2024, dated 17/09/2024 has specified that appeals shall not be filed before the Income Tax Appellate Tribunal (ITAT) in cases where the tax effect does not exceed the monetary limit of Rs.60,00,000/-. For this purpose, 'tax effect' means the difference

4 ITA Nos.58 & 59/Viz/2026 CO Nos.04 & 05/Viz/2026 ITO vs. Primary Agricultural Cooperative Society Limited Juttada

between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of issues against which appeal is intended to be filed. Further, tax effect' shall be taxes including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty order, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.

7.

At para 5 of the above Circular No.09/2024, it has been mentioned that:

“5. The modifications shall come into effect from the date of issue of this Circular. This Circular will apply to SLPs/appeals to be filed henceforth in SC/HCs/Tribunal. It shall also apply to the SLPs/ appeals pending before Supreme Court/High Courts/Tribunal, which may accordingly be withdrawn.”

8.

As a step towards further management of litigation, CBDT vide Circular No. 09/2024 has fixed the monetary limit for filing of appeals before ITAT at Rs.60,00,000/-.

5 ITA Nos.58 & 59/Viz/2026 CO Nos.04 & 05/Viz/2026 ITO vs. Primary Agricultural Cooperative Society Limited Juttada

9.

In the instant appeals filed by the Department on 22/01/2026 and 25/03/2026, the tax effect involved is below the monetary limit of Rs.60,00,000/-. The said fact as was brought to our notice by the Ld. Counsel for the assessee was confronted to the Ld. Departmental Representative (DR).

10.

Before us the Ld. DR submits that liberty may kindly be given to raise, after necessary further verification, and to seek recall the dismissal of appeals and restoration of the appeals in case it can be shown that the appeals are covered by the exceptions.

11.

We agree with the above contentions of the Ld. DR and make it clear that the appellant shall be at liberty to point out the exceptions and we will take appropriate remedial measures in this regard.

12.

With the above observations, both the appeals involving tax effect of less than Rs.60,00,000/- are dismissed, while for the Cross Objections filed by the assessee are allowed to the extent observed by us herein above.

6 ITA Nos.58 & 59/Viz/2026 CO Nos.04 & 05/Viz/2026 ITO vs. Primary Agricultural Cooperative Society Limited Juttada

Order pronounced in the open court on 08th July, 2026. S Sd/- Sd/- Sd/- Sd/- (OMKARESHWAR CHIDARA) (RAVISH SOOD) लेखासद�/ACCOUNTANT MEMBER �ाियकसद�/JUDICIAL MEMBER d/- Sd Hyderabad, dated 08/07/2026. OKK/sps आदेशकी�ितिलिपअ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The : Primary Agricultural Cooperative Society Limited, Juttada Village, Chodavaram Mandal, Assessee Visakhapatnam, Andhra Pradesh-531023. 2. राज�/ The Revenue : Income Tax Officer, Ward-2(5), Visakhapatnam 2nd Floor, Infinity Tower, Sankaramattam Road, Visakhapatnam, Andhra Pradesh-530016. 3. The Principal Commissioner of Income Tax, Visakhapatnam. 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण /DR,ITAT, Visakhapatnam. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER Digitally signed by KAMALA KAMALA KUMAR KUMAR ORUGANTI ORUGANTI Date: 2026.07.09 11:37:31 +05'30' Sr. Private Secretary ITAT, Hyderabad.

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