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Facts
The Revenue filed an appeal against an order of the CIT(A) for Assessment Year 2017-18. The tax effect involved in the appeal was Rs. 38,32,779/-.
Held
The Tribunal held that the appeal was not maintainable as the tax effect was below the monetary limit specified by the CBDT Circular for filing appeals. The appeal was dismissed due to low tax effect.
Key Issues
Whether the appeal is maintainable when the tax effect is below the monetary limit prescribed by the CBDT circular?
Sections Cited
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Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH
Before: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM
Order
PER KRINWANT SAHAY, AM:
This is an appeal filed by the Revenue against the order of the Ld. CIT(A), NFACV, Delhi dt. 22/10/2024 pertaining to Assessment Year 2017-18.
It is noted that the tax effect involved in the present appeal is 38,32,779/-. Accordingly, in terms of the CBDT Circular No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs, the appeal so filed by the Revenue is not maintainable.
In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular.
2 4. It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.
In the result the appeal of the Revenue is dismissed.
Order pronounced in the open Court on 08/10/2025