INCOME TAX OFFICER, WARD-1, FATEHABAD, FATEHABAD vs. PATEL KUMAR, FATEHABAD

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ITA 553/CHANDI/2025Status: DisposedITAT Chandigarh14 August 2025AY 2017-18Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)2 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 dismissed the Revenue's appeal for non-maintainability due to low tax effect, citing CBDT Circular No.09/2024, which specifies a monetary limit of Rs. 60 lacs for such appeals. The dismissal does not affirm the CIT(A)'s order on merits, and the legal issue is left open for future adjudication if applicable exceptions are met.

What were the facts?

The Revenue filed an appeal against the Ld. CIT(A)'s order for Assessment Year 2017-18. The tax effect involved in this appeal is Rs. 9,75,379/-, which is below the monetary limit set by the CBDT for appeals to the ITAT.

What were the issues?

Whether the Revenue's appeal before the ITAT is maintainable given the tax effect of Rs. 9,75,379/- falls below the Rs. 60 lacs monetary limit prescribed by CBDT Circular No.09/2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 553 /Chd/2025 िनधा"रण वष" / Assessment Year : 2017-18 The ITO बनाम Patel Kumar Ward-1, Fatehabad H.No. 139, Village Matana Dist: Fatehabad, Haryana "ायी लेखा सं./PAN NO: BZRPK2077G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : None राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 14/08/2025 उदघोषणा क" तारीख/Date of Pronouncement : 14/08/2025

आदेश/Order PER VIKRAM SINGH YADAV, AM

This is an appeal filed by the Revenue against the order of the Ld. CIT(A), Appeal, Addl/JCIT(A)-5, Delhi dt. 10/03/2025 pertaining to A.Y 2017-18. 2. None appeared on behalf of the assessee. The ld Sr DR has been heard and material available on record purused.

3.

It is noted that the tax effect involved in the present appeal is Rs. 9,75,379/-. 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.

4.

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.

5.

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.

6.

In the result the appeal of the Revenue is dismissed. (Order pronounced in the open Court on 14/08/2025) िव"म "सह यादव (VIKRAM SINGH YADAV) लेखा सद"य / ACCOUNTANT MEMBER AG Date: 14/08/2025

आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

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