INCOME TAX OFFICER, DHANBAD vs. KRISHAN KUMAR UDAIPURIA, DHANBAD

ITA 335/RAN/2024Status: DisposedITAT Ranchi21 April 2026AY 2013-143 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the threshold limit prescribed by the CBDT circular for filing appeals. Therefore, the revenue's appeal was dismissed on grounds of maintainability.

What were the facts?

The revenue filed an appeal before the ITAT against the order of the CIT(A). The tax effect in the appeal was Rs. 51,51,001/-. The assessee argued that the appeal was not maintainable due to low tax effect as per a recent CBDT circular.

What were the issues?

The primary issue was the maintainability of the revenue's appeal before the ITAT due to a low tax effect, as per the CBDT's monetary limit for 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 Nitin Pasari, AR

For Respondent: Shri Kailash V Gautam, ld SR. DR

Hearing: 21/04/2026Pronounced: 21/04/2026

Per Bench This is an appeal filed by the revenue against the order of the ld CIT(A), NFAC, Delhi dated 28.06.2024 in Appeal No. CIT(A), Dhanbad/10144/2017-18 for the assessment year 2013-14. 2. Shri Nitin Pasari, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue.

At the outset, ld AR of the assessee submitted that the tax effect in this appeal is Rs.51,51,001/- and the appeal of the revenue deserves to be dismissed due to low tax effect in view of the CBDT Circular No. No.09/2024 dated 17.9.2024, whereby the threshold limit for filing of appeals by the Revenue before

P a g e 1 | 3 Assessment Year 2013-14

the ITAT has been fixed at Rs.60 lakhs. It was urged that in c

The order continues below.

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