DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, DHANBAD., DHANBAD. vs. V R C HI TECH MINING, DHANBAD.

ITA 397/RAN/2024Status: DisposedITAT Ranchi21 April 2026AY 2017-183 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. Therefore, the Revenue should not have filed the appeal.

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. 57,52,860/-. The assessee argued that the appeal was not maintainable due to a CBDT circular fixing the appeal filing threshold at Rs. 60 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the threshold limit prescribed by the CBDT circular.

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 30.8.2024 in Appeal No.NFAC/2016-17/10140610 for the assessment year 2017-18. 2. Shri Nitin Pasari, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue.

3.

At the outset, ld AR of the assessee submitted that the appeal of the revenue deserves to be dismissed as the tax effect in this appeal is Rs.57,52,860/- and the revenue should not have filed appeal in view of the CBDT Circular No. No.09/2024

P a g e 1 | 3 Assessment Year : 2017-18

dated 17.9.2024, whereby the threshold limit for filing of appeals by the Revenue before the ITAT has been fixed at Rs.60 lakhs. It was urged that in complianc

The order continues below.

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