What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the monetary limit specified by the CBDT Circular. Consequently, the appeal was dismissed.

The Revenue filed an appeal against the order of the CIT(A) for AY 2013-14. The tax effect involved in the appeal was Rs. 50,54,498/-.

What were the issues?

Whether the appeal filed by the Revenue is maintainable when the tax effect is below the prescribed monetary limit for appeals.

JCIT vs M/S S.M. Sehgal Foundation… | ITAT Chandigarh 2026

Order PER LALIET KUMAR, J.M: This is an appeal filed by the Revenue against the order of the Ld. CIT(A) -2, Gurgaon dt. 20/10/2018 pertaining to Assessment Year 2013-14. 2. It is noted that the tax effect involved in the present appeal is 50,54,498/-. The calculation as furnished by Ld. AR and not objected by Revenue is as under:

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.

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.

JCIT (OSD) (E), C-2, CHANDIGARH vs. M/S S.M. SEHGAL FOUNDATION, GURGAON

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