ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE BAREILLY, BAREILLY vs. M/S HSJ BUILDERS & DEVELOPERS PRIVATE LIMITED, BADAUN

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ITA 431/LKW/2025Status: DisposedITAT Lucknow17 October 2025AY 2012-13Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)6 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that both parties agreed that the appeal was not maintainable due to the low tax effect. Consequently, the appeal was dismissed in limine without going into the merits of the case. The cross-objections filed by the assessee were also dismissed as infructuous.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for AY 2012-13. The total tax effect of the appeal was Rs.32,44,500/-, which was below the prescribed limit of Rs.60,00,000/-.

What were the issues?

Whether the appeal is maintainable when the tax effect is below the prescribed monetary limit, even if both parties agree to its dismissal?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

For Appellant: Ms. Shweta Mittal, C.A

(A) This appeal vide I.T.(SS)A.No.431/Lkw/2025 has been filed by Revenue for assessment year 2012-13 against impugned appellate order dated 07/04/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1075513481(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

I.T.(SS)A. No.431/Lkw/2025 2 C.O.No.65/Lkw/2025 Assessment Year:2012-13 (B) At the time of hearing before us, it was observed, on perusal of Form- 36 in which the appeal has been filed, that the total tax effect is stated to be Rs.32,44,500/- which is below the prescribed limit of Rs.60,00,000/-, as instructed by Central Board of Direct Taxes, for filing an appeal in Income Tax Appellate Tribunal against order of the learned CIT(A). Representatives of both sides, the learned CIT (D.R.) and the learned A.R. for the assessee were in agreement that the tax effect being below the minimum prescribed limit of Rs.60,00,000/-, this appeal is not maintainable and should be dismissed.

(C) In view of foregoing and as representatives of both sides are in agreement on this, this appeal is dismissed in limine without admitting the appeal and without going into the merits of the case.

(D) By way of abundant caution, we clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal; if deemed fit, if it is found that the appeal is otherwise maintainable despite the tax effect being below Rs.60 lakhs.

(E) Since we have dismissed the appeal of Revenue as not maintainable due to low tax effect, the Cross Objections filed by the assessee has become infructuous and is dismissed.

(F) In the result, the appeal of Revenue and Cross Objection of the assessee are dismissed.

(Order pronounced in the open court on 17/10/2025)

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