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Facts
The Revenue (ACIT) filed an appeal against the order of the Ld. CIT(A) for Assessment Year 2017-18. The tax effect arising from the relief granted by the Ld. CIT(A) was found to be less than Rs.60,00,000/-.
Held
Citing CBDT Instruction No. 9 of 2024, which sets a monetary limit for filing appeals before the Tribunal, the Tribunal dismissed the Revenue's appeal as non-maintainable due to the low tax effect. It was noted that the case did not fall under any of the exceptions specified in the instruction. The Revenue was granted liberty to file a Miscellaneous Application if re-verification shows the tax effect is higher or the case falls under exceptions.
Key Issues
Whether the Revenue's appeal was maintainable before the Income Tax Appellate Tribunal given the tax effect was below the monetary limit prescribed by CBDT instructions.
Sections Cited
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 25.01.2024 for the AY 2017-18.
At the outset, we have gone through the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/-. As per CBDT Instruction bearing No. 9 of 2024 issued on 17th September, 2024, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the
On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it emerges that the tax effect is more than the limit for filing the appeal or this case falls in any of the exceptions provided in the instruction, then the Revenue will be at liberty to file a Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.
In the result, all the appeal of the Revenue is dismissed.
Order pronounced in the open court on 24.04.2025.