DY. COMMISSIONER OF INCOME TAX, NOIDA vs. MONTAGE GLOBAL PVT. LIMITED, DELHI
What did the Tribunal hold?
The Tribunal held that the appeal filed by the Revenue is not maintainable. The reasoning was based on the application of CBDT Circular No. 09/2024 dated 17.09.2024, which revised the monetary limit for filing appeals before the Tribunal to Rs. 60 Lacs. The Tribunal noted that the tax effect in the present appeal was Rs. 49,30,779/-, which is below this revised limit. Consequently, the appeal was dismissed as not maintainable. The Tribunal also clarified that the Revenue is at liberty to approach the Tribunal for re-institution of the appeal if they can demonstrate that it is protected by the exceptions prescribed in paragraphs 3.1 and 3.2 of the aforementioned circular. No other issues were decided.
What were the facts?
The Revenue, represented by the Dy. Commissioner of Income Tax, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated 16.03.2026 passed by the Commissioner of Income Tax (Appeal)-3, Noida. This order arose from an assessment order dated 23.03.2024 passed under Section 143(3) of the Income Tax Act, 1961, by the DCIT, Central Circle – 2, Noida for Assessment Year 2022-23. The dispute pertains to an amount of Rs. 1,77,23,865, which was disallowed during assessment and subsequently deleted by the Ld. First Appellate Authority. The assessee, Montage Global Pvt. Limited, contended that the appeal involves a low tax effect, below the revised monetary limit.
What were the issues?
1. Whether the appeal filed by the Revenue is maintainable before the Tribunal, considering the low tax effect, in light of CBDT Circular No. 09/2024 dated 17.09.2024. Assessee's Contention: The assessee argued that the tax effect in the present appeal is Rs. 49,30,779/-, which is below the revised monetary limit of Rs. 60 Lacs stipulated by CBDT Circular No. 09/2024. The assessee further submitted that this circular is applicable to all pending appeals, rendering the Revenue's appeal not maintainable. Revenue's Contention: The judgment does not explicitly record the Revenue's contentions regarding the maintainability of the appeal or the tax effect calculation. However, the Revenue filed the appeal, implying a disagreement with the Ld. FAA's order.
Which sections of the Income-tax Act were involved?
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Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
PERSHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
This appeal is preferred by the revenue against the order dated 16.03.2026 of the Ld. Commissioner of Income Tax (Appeal)-3, Noida (hereinafter referred
ITA 5347/DEL/2026 MONTAGE GLOBAL PVT. LIMITED
as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal No. CIT (A), Noida-3/10063/2021-22arising out of the asse
The order continues below.
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