ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-2, CHANDIGARH, CR BUILDING, CHANDIGARH vs. HIMACHAL SHIKSHA VIKAS DHARMARTH SANSTHA, VILL. KHALTU, SUBATHU, HP

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ITA 630/CHANDI/2023Status: DisposedITAT Chandigarh24 February 2025AY 2014-15Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 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 filed by the Revenue is not maintainable due to the low tax effect, as per the CBDT Circular No.09/2024. The appeal was dismissed, but with a clarification that the dismissal was not on merits.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2014-15. The tax effect involved in the appeal was Rs. 4,18,098/-, which is below the prescribed monetary limit of Rs. 60 lacs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit as per the CBDT Circular.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

आदेश/Order Per Krinwant Sahay, A.M.:

1.

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 2 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.

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