INCOME TAX OFFICER, INDORE vs. TARUN DOSHI, INDORE

ITA 995/IND/2025Status: DisposedITAT Indore19 May 2026AY 2024-253 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the monetary limit prescribed by CBDT Circular No. 9/2024, making the appeal non-maintainable. The Revenue's representative could not provide any contrary material to justify the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A), which arose from an intimation under Section 143(1). The tax effect involved in the appeal was Rs. 23,290/-.

What were the issues?

The primary issue was the maintainability of the appeal due to low tax effect, as per CBDT circulars. The Tribunal considered whether the appeal met the threshold for filing by revenue authorities.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 19.05.2026Pronounced: 19.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 16.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-2, Chennai [“Ld. CIT(A)”], which in turn arises out of the intimation of assessment dated 11.03.2025 passed by learned CPC, Bengaluru [“Ld. AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2024-25, the revenue has filed this appeal.

2.

None appeared nor any adjournment application is filed on behalf of assessee/respondent when the case is called. On perusal of case file, it is Tarun Doshi ITA No. 995/Ind/2025 – AY 2024-25 found that the present appeal can be conveniently decided on the basis of mat

The order continues below.

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