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Facts
The Revenue filed an appeal against the CIT(A)'s order for AY 2010-11, where the tax effect of the relief granted was Rs. 22,27,025/-. This amount is below the Rs. 60,00,000/- monetary limit for filing appeals, as stipulated by CBDT Instruction No. 9 of 2024.
Held
The Tribunal dismissed the Revenue's appeal on grounds of low tax effect, finding that it did not fall under any exceptions to the CBDT instruction. The Tribunal, however, allowed the Revenue to file a Miscellaneous Application for recall if the tax effect is later found to be higher or if the case falls within specified exceptions.
Key Issues
Whether an appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the monetary limit specified by CBDT instructions and no exceptions apply.
Sections Cited
250, 143(3), 153C
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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order : June 23rd, 2025 ORDER PER RAKESH MISHRA: This appeal filed by the Revenue is against the order of the CIT(A)- Kolkata - 26 [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2010-11 dated 15.03.2024, which has been passed against the order u/s 143(3)/153C of the Act, dated 29.12.2017.
None appeared on behalf of the assessee and the appeal was heard with the assistance of Ld. DR. It is pertinent to note that the tax effect Dated: 23.06.2025 Bidhan (P.S.)