ASST. COMMISSIONE OF INCOME TAX, UDAIPUR vs. MIRAJ PRODUCTS PVT. LTD., UPER KI ODEN, NATHDWARA

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ITA 640/JODH/2025Status: DisposedITAT Jodhpur13 May 2026AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to a low tax effect, which fell below the threshold prescribed by the CBDT circular. The Tribunal dismissed the appeal on this ground.

What were the facts?

The Revenue appealed against an order of the CIT(A) which granted relief to the assessee by following a previous ITAT judgment. The Revenue argued that the CIT(A) erred by not considering that their appeal was pending before the High Court.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when it has a low tax effect and is covered by CBDT circulars. Whether the CIT(A) erred in following a previous ITAT judgment without considering the pending High Court appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 640/Jodh/2025 (Assessment Year 2018-19) Assistant Commissioner of Miraj Products Pvt. Ltd. Income Tax, Udaipur Uper Ki Oden, Nathdwara, Rajsamand, Rajasthan-313001 PAN-AABCM4952D Assessee by Sh. M.S. Jhanwar, CA, (Physical) Revenue by Sh. Ajey Malik CIT-DR Date of Hearing 07 / 05 / 2026. Date of Pronouncement 13 / 05 / 2026.

ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals), Udaipur-2 [hereinafter referred to as the CIT(A)] dated 28.05.2025 with respect to the assessment year 2018-19, challenging therein the impugned order that the Ld. CIT(A) has granted relief to the assessee by following the judgment of Hon’ble ITAT Jodhpur Bench.

2 ITA No. 640/Jodh/2025 (Assessment Year 2018-19) 2. At the outset Ld. DR for the department has stated that the Ld. CIT(A) has erred in deciding the appeal in favour of the assessee by following the judgment delivered by the Hon’ble ITAT Jodhpur Bench, Jodhpur dated 05.04.2024, whereby, the bench has quashed the order passed under Section 263 by PCIT, Udaipur as on 24.03.2023 and that the Ld. CIT(A) has ignored the fact that the appeal of the revenue is pending before the Hon’ble High Court of Rajasthan.

3.

The Counsel for the assessee on the other hand has submitted that the appeal of the department is not maintainable in view of the low tax effect of Rs. 12,90,000/- which is being less than Rs. 60 lacs as prescribed limit by the Central Board of Direct Tax vide circular No. 09/24 dated 17.09.2024 for filing appeal before Income Tax Appellate Tribunal. The Ld. CIT DR did not controvert the fact that this revenue appeal has low tax effect of Rs. 12,90,000/- and the appeal has been covered under low tax effect as per afore stated CBDT circular dated 17.09.2024. On being questioned, the Ld. CIT (DR) has candidly replied that the present case does not fall in any of the exception prescribed in the circular no. 5 dated 15.03.2024 issued earlier.

3 ITA No. 640/Jodh/2025 (Assessment Year 2018-19) 4. Accordingly, the present appeal filed by the department is considered as covered under low tax effect and accordingly, dismissed as not maintainable.

5.

In the result, the appeal of the revenue is dismissed.

Order pronounced on 13 / 05 / 2026 in the open court.

Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 13 / 05 /2026. Pritesh Vaishnav PS

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