DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, CHANDIGARH vs. ORBIT RESORTS LIMITED, CHANDIGARH

PDF · subscribers
ITA 1221/CHANDI/2024Status: DisposedITAT Chandigarh08 October 2025AY 2017-18Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1221 /Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2017-18 The Deputy CIT Circle-1(1), Chandigarh बनाम Orbit Resorts Limited House No. 256, Sector 9C Chandigarh-160017 स्थायी लेखा सं./PAN NO: AAACO4024H अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : राजस्व की ओर से / Revenue by : Shri Aditya Kumar, C.A Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/ Date of Hearing : 131 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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/-.

What were the issues?

Whether the appeal is maintainable when the tax effect is below the monetary limit prescribed by the CBDT circular?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH

Before: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM

For Appellant: Shri Aditya Kumar, C.A राज की ओर से/
Hearing: 13/08/2025Pronounced: 08/10/2025

Order

PER KRINWANT SAHAY, AM:

1.

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.

2.

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.

3.

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.

5.

In the result the appeal of the Revenue is dismissed.

Order pronounced in the open Court on 08/10/2025

Recent GST High Court judgments

Search GST case law →