INCOME TAX OFFICER, WARD-1(3)(1), MATHURA vs. SAHAB SINGH, MATHURA

ITA 593/AGR/2026Status: DisposedITAT Agra29 September 2026AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect of the appeal was below the enhanced monetary limits for filing appeals by the Department. Therefore, the appeal was dismissed on the grounds of low tax effect.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2011-12. The appeal had a tax effect of Rs. 4,66,422/-.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed due to low tax effect, considering the CBDT's circulars on monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: DR Assessee by None
Hearing: 17.09.2026Pronounced: 17.09.2026

PER: BRAJESH KUMAR SINGH, A.M.

This appeal filed by the Revenue is directed against the impugned order dated 08.05.2026 passed in appeal No CIT(A)-1, Agra 10225/2018- 19 by the Additional/JCIT(A)-7, Kolkata (hereinafter referred to as the Ld. Commissioner of Income Tax), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2011-12. 2. At the time of hearing, it was noticed that as per column no.10 of Form No.36 of the appeal filed by the Revenue, admittedly, has a tax effect of Rs.4,66,422/- and the same falls into the category of low tax effect appeals after the enhanced monetary limits of Rs.60 lacs, for which the appeal is to be filed by the Department before this Tribunal, as laid down b

The order continues below.

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