ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD vs. SANDEEP KUMAR SARAWGI, GIRIDIH

ITA 463/RAN/2024Status: DisposedITAT Ranchi20 April 2026AY 2021-223 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were not maintainable as the tax effect was below the prescribed threshold. Consequently, the appeals were dismissed.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A) for AY 2021-22. The tax effect in both appeals was below the threshold limit prescribed by CBDT Circular No. 09/2024.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT in light of the CBDT circular on monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, AR

For Respondent: Shri Ashish Kumar Deharia, ld CIT DR

Hearing: 20/04/2026Pronounced: 20/04/2026

Per Bench ITA No.459/Ran/2024 is an appeal filed by the revenue against the order of the ld CIT(A), Patna-3 dated 12.9.2024 in Appeal No.CIT(A),Patna-3/10118/2020- 21 for the assessment year 2021-22. P a g e 1 | 3

ITA Nos.459 & 463/Ran/2024 Assessment Year : 2021-22

ITA No.463/Ran/2024 is an appeal filed by the revenue against the order of the ld CIT(A), Patna-3 dated 12.9.2024 in Appeal No.CIT(A),Patna-3/10116/2020- 21 for the assessment year 2021

The order continues below.

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