ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR vs. MAHIPAL SINGH RAGHAV, NOIDA

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ITA 433/LKW/2024Status: DisposedITAT Lucknow26 September 2025AY 2015-16Bench: SHRI SUDHANSHU SRIVASTAVA (Judicial Member), SHRI NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that as per the instructions of the CBDT, appeals with a tax effect up to Rs. 60,00,000/- should not be filed. Both parties agreed that the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2015-16. During the hearing, it was noted that the total tax effect was less than Rs. 60,00,000/-.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect is below the threshold stipulated by the CBDT.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

For Appellant: Shri Ved Jain, Advocate

O R D E R PER: SUDHANSHU SRIVASTAVA, J.M. (A) This appeal vide Revenue pertaining to assessment year 2015-16 against impugned appellate order dated 24/05/2024 passed by learned 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 less than Rs.60,00,000/-. As instructed by Central Board of Direct Taxes, for filing the appeal in Income Tax Appellate Tribunal against order of the learned CIT(A), if the tax effect is upto Rs.60,00,000/- no appeal should be filed by Revenue before the Income Tax Appellate Tribunal. Representatives of both sides, the learned D.R. for Revenue and the learned Counsel for the assessee were in agreement that the tax effect being below Rs.60 lac, the appeal filed by Revenue is not maintainable and should be dismissed.

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

(D) In the result, the appeal filed by the Revenue is dismissed as not maintainable. Order pronounced in open court on 25/09/2025.

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