What did the Tribunal hold?

The Tribunal observed that both the Revenue and the assessee's representatives agreed that the appeal was not maintainable due to the tax effect being below the prescribed monetary limit. Therefore, the appeal was dismissed in limine.

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2015-16. During the hearing, it was noted that the total tax effect was Rs. 9,14,022/-, which is below the prescribed limit of Rs. 60,00,000/- for filing an appeal.

What were the issues?

Whether the appeal is maintainable when the total tax effect is below the prescribed monetary limit set by the CBDT.

ACIT vs Parul Agarwal, Bareilly | ITAT Lucknow 2025

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

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Ms. Shweta Mittal, C.A

(A) This appeal vide I.T.(SS)A. No.379/Lkw/2025 has been filed by Revenue for assessment year 2015-16 against impugned appellate order dated 07/04/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1075508293(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(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.9,14,022/- 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 Sr. D.R. for Revenue and the learned A.R. for the I.T.(SS)A. No.379/Lkw/2025 Assessment Year:2015-16 2 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) In the result, the appeal filed by the Revenue is dismissed as not maintainable.

(Order pronounced in the open court on 07/10/2025)

ACIT CENTRAL CIRCLE, BAREILLY vs. PARUL AGARWAL, BAREILLY

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