Loading judgment…
Facts
The Revenue filed an appeal against an order dated 25.08.2025. The respondent-assessee was not present for the hearing, and no adjournment was sought. The appeal was adjudicated ex-parte.
Held
The Tribunal held that the tax effect involved in the appeal was below the monetary limit prescribed by the CBDT for filing appeals. Consequently, the appeal was deemed not maintainable and liable to be dismissed.
Key Issues
Whether the appeal is maintainable before the Tribunal considering the tax effect and the prevailing monetary limits prescribed by the CBDT.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW
Before: SHRI. SUDHANSHU SRIVASTAVA
O R D E R This appeal has been preferred by the Revenue against the order dated 25.08.2025, passed by the Addl/JCIT(A)-1, Mumbai for Assessment Year 2024-25.
2.0 None was present on behalf of the respondent-assessee when the appeal was called out for hearing nor was any adjournment application moved in this regard. However, looking into the facts of the case, I proceed to adjudicate the appeal ex- parte qua the respondent-assessee.
3.0 It is noticed that the tax effect involved in this appeal is below the fiscal limit for filing of appeals before the Tribunal by the Income Tax Department. The monetary limit for filing the appeal before the Tribunal by the Department as per CBDT Circular No.09/2024 dated 17.09.2024 is Rs.60 lakhs. Therefore, the present appeal filed by the Department is not maintainable in view of the aforesaid CBDT Circular No.09/2024 dated 17.09.2024 and, therefore, the appeal of the Department is liable to be dismissed.
4.0 The ld. CIT (D.R.) fairly accepted this fact and admitted that the present Departmental Appeal would not survive in view of the monetary limit prescribed by the CBDT for filing of appeals by the Department before the ITAT, which is presently at Rs.60.00 lakhs.
5.0 Having gone through the records and in view of the fact that the tax effect in the captioned Departmental Appeal is less than Rs.60.00 lakhs, we are of the considered view that the Departmental Appeal becomes infructuous and is, therefore, liable to be dismissed.