ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-2, CHANDIGARH, CR BUILDING, CHANDIGARH vs. HIMACHAL SHIKSHA VIKAS DHARMARTH SANSTHA, VILL. KHALTU, SUBATHU, HP
आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 630/CHD/2023
Ǔनधा[रण वष[ / Assessment Year : 2014-15
The ACIT (Exemptions),
Circle -2, CR Building,
Chandigarh
Vs.
बनाम
Himachal Shiksha Vikas
Dharmarth Sanstha,
Vill. Khaltu, Subathu,
H.P.
èथायी लेखा सं./PAN No: AAATH1783K
अपीलाथȸ/ APPELLANT
Ĥ×यथȸ/ REPSONDENT
( HYBRID HEARING )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri A.K.Sood &
Shri Gaurav Sood, CAs
राजèव कȧ ओर से/ Revenue by : Shri Rohit Sharma, CIT DR
सुनवाई कȧ तारȣख/Date of Hearing
:
04.02.:2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
24.02.2025
आदेश/Order
Per Krinwant Sahay, A.M.:
Appeal in this case has been filed by the Revenue against the order of the ld. CIT(A) NFAC, Delhi dated
28.08.2023 pertaining to assessment year 2014-15. 2. It is noted that the tax effect involved in the present appeal is Rs. 4,18,098/-, which is below the prescribed monetary limit of Rs. 60 lacs for filing the appeal before the 630-Chd-2023
Himachal Shiksha Vikas Dharmarth Sanstha,
Subathu, HP
Tribunal. 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.
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 on 24 02.2025. ( RAJPAL YADAV )
Accountant Member
“आर.के.”
630-Chd-2023
Himachal Shiksha Vikas Dharmarth Sanstha,
Subathu, HP
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकर आयुÈत/ CIT
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT,
CHANDIGARH
5. गाड[ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/