DCIT-CC-4(3), MUMBAI, KAUTILYA BHAVAN vs. VGS REALTY CONSTRUCTION PRIVATE LIMITED, BKC

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ITA 9202/MUM/2025Status: DisposedITAT Mumbai22 May 2026AY 2015-164 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 held that the departmental appeals were not maintainable due to the low tax effect, as they did not exceed the enhanced monetary limit specified in CBDT Circular No. 9/2024. The Revenue did not provide any exceptions to this circular.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A) for assessment years 2014-15, 2015-16, and 2016-17. The tax effect in these appeals was below the monetary limit prescribed by a recent CBDT circular.

What were the issues?

The primary issue was the maintainability of the departmental appeals before the ITAT in light of the revised monetary limits for filing appeals as per the latest CBDT circular.

Which sections of the Income-tax Act were involved?

CBDT Circular No.9/2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH

For Respondent: Shri Amit Gurav - SR. DR
Hearing: 19.05.2026Pronounced: 22.05.2026

Per Bench:

1.

These appeals filed by the Revenue are directed against the separate orders, all dated 06.10.2025 passed by the Ld. Commissioner of Income Tax (Appeals) for the respective assessment years. Since identical issues are involved, these appeals are disposed of by way of this consolidated order for the sake of convenience and brevity.

2.

At the outset, it has been observed that tax effect involved in these appeals is below the monetary limit prescribed by CBDT Circular No.9/2024 dated 17.09.2024 for filing appeal before the Tribunal.

3.

The Ld. DR fairly submitted that the issue regarding maintainability of the departmental appeal in view of CBDT Circular may be decided by the Bench.

4.

We find that CBDT vide Circular No.9/2024 dated 17.09.2024 has enhanced the monetary limit for filing appeal before the Tribunal to Rs.60 lakh. The tax effect involved in the present appeals admittedly does not exceed the prescribed monetary limit. The Revenue has also not brought on record that the case falls within any of the exceptions carved out in the aforesaid CBDT Circular. Therefore, respectfully following the CBDT Circular No.9/2024 dated 17.09.2024, we hold that the present appeals are not maintainable on account of low tax effect.

5.

Since we have held that the appeals are not maintainable on account of low tax effect, the appeals filed by the Revenue are dismissed in limine with liberty to the Revenue to seek recall of this order, if subsequently it is found that the case falls under any of the

ITA Nos.9201 to 9203/M/2025 VGS Realty Construction Private Limited

exceptions provided in the CBDT Circular or tax effect exceeds the prescribed monetary limit.

6.

In the result, all the appeals of the Revenue are dismissed.

1.

Order pronounced in the open court on 22/05/2026

Sd/- Sd/-

(NARENDER KUMAR CHOUDHRY) (JAGADISH) Judicial Member Accountant Member

Mumbai, Dated: 22/05/2026 Ashwani Rao Sr. Private Secretary

ITA Nos.9201 to 9203/M/2025 VGS Realty Construction Private Limited

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. The CIT 4. The CIT (Appeals) 5. The DR, I.T.A.T.

By order

(Assistant Registrar) ITAT, Mumbai

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