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

PER: SUDHANSHU SRIVASTAVA, J.M.

(A)
This appeal vide I.T.A. No.433/Lkw/2024 has been filed by 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
Appellant by Shri Ved Jain, Advocate
Revenue by Shri R. K. Agarwal, CIT (D.R.)

I.T.A. No.433/Lkw/2024
Assessment Year:2015-16 2

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. . .
(NIKHIL CHOUDHARY) (SUDHANSHU SRIVASTAVA)
Accountant Member

Judicial Member
Dated: 25/09/2025
Vijay Pal Singh, (Sr. PS)

Copy of the order forwarded to :