DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-7(1), MUMBAI vs. CHOKSHI ARVIND JEWELLERS, MUMBAI

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ITA 6771/MUM/2024Status: DisposedITAT Mumbai24 February 2025AY 2020-21Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the department is precluded from filing appeals against orders with tax effect below the prescribed limit. Therefore, the appeal filed by the revenue was dismissed as withdrawn.

What were the facts?

The revenue preferred an appeal against the order dated 23.10.2024 passed by the National Faceless Appeal Center. The tax effect involved in the case was below the prescribed limit as per CBDT Circular No.09/2024.

What were the issues?

Whether the revenue's appeal can be filed when the tax effect is below the prescribed limit as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “C” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI PRABHASH SHANKAR, AM

For Respondent: Shri Mahesh Pamnani, Sr.DR
Hearing: 13/02/2025Pronounced: 24/02/2025

आदेश / O R D E R

PER NARENDER KUMAR CHOUDHRY, JM:

1.

This appeal has been preferred by the revenue against the order dated 23.10.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in

2.

Admittedly, the tax effect involved in the instant case is below than the prescribed limit, as prescribed in the latest CBDT Circular No.09/2024, dated 17th September, 2024, whereby the department is precluded from filing the appeals against the orders passed by the ld. Commissioner involving the tax effect below than the prescribed limit of Rs. 60,00,000/-. hence, the appeal filed by the revenue/department is dismissed as withdrawn, however, with liberty to the Revenue to seek recalling of this order, by substantiating any plausible reason/document contrary.

3.

In the result, appeal of the revenue stands dismissed with liberty, as mentioned above.

Order pronounced in the open court on 24/02/2025.

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