ITO-1(4) INDORE, AAYAKAR BHAWAN vs. VIDIT BANSAL, CHITAVAD RAOD

ITA 245/IND/2026Status: DisposedITAT Indore24 June 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that CBDT Circular No. 09/2024, which increased the monetary limit for filing appeals by the Department to the Tribunal to Rs. 60,00,000/-, is binding on the Revenue. Since the tax effect was below this limit, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) which deleted an addition related to income from other sources. The tax effect of the appeal was less than Rs. 60,00,000/-.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the revised monetary limit stipulated by CBDT Circular No. 09/2024.

Which sections of the Income-tax Act were involved?

Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Indore Bench, Indore

Before: Dr. Arjun Lal Saini & Shree Paresh M. Joshi

For Respondent: Shri Ashish Porwal, Ld. Sr-DR
Hearing: 17/06/2026Pronounced: 24/06/2026

Per Bench:

Captioned appeal filed by Revenue, pertaining to Assessment Year 2024-25, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) Commissioner of Income-tax (Appeals), dated 16.01.2026, which in turn arises out of an order passed by Assessing Officer u/s. 154 of the Act. Vidit Bansal

2.

In this revenue’s appeal in ITA No. 245/IND/2026, we have noticed that revenue has raised g

The order continues below.

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