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Facts
Revenue filed appeals against appellate orders for Assessment Years 2016-17 & 2017-18. The appeals were filed for tax effect less than Rs. 60,00,000/-.
Held
The Tribunal observed that the tax effect was below the prescribed monetary limit for filing appeals. Both parties agreed that the appeals were not maintainable.
Key Issues
Maintainability of appeals filed by Revenue before the Tribunal when the tax effect is below the monetary limit prescribed by CBDT.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
(A) These appeals vide and 204/Lkw/2-25 have been filed by Revenue for assessment years 2016-17 & 2017-18 against impugned appellate orders each dated 07/01/2025 (DIN & Order & 204/Lkw/2025 C.O.No.45 & 46/Lkw/2025 2 No.ITBA/NFAC/S/250/2024-25/1071940158(1) and No.ITBA/ NFAC /S/ 250/ 2024-25/1071944546(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 appeals have been filed, that the total tax effect is stated to be less than Rs.60,00,000/- in each appeal. 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 Sr. D.R. for Revenue and the learned Counsel for the assessee were in agreement that the tax effect being below Rs.60 lac in each of the appeal, the appeals filed by Revenue are not maintainable and should be dismissed.
(C) In view of foregoing and as representatives of both sides are in agreement on this, the appeals of Revenue are dismissed in limine 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 appeals if it is found that the total tax effect in each of the present appeals is more than the monetary limit prescribed by CBDT.
(D) Since the appeals filed by the Revenue have been dismissed due to low tax effect, the Cross Objections filed by the assessee have become infructuous and are dismissed.
& 204/Lkw/2025 C.O.No.45 & 46/Lkw/2025 3 (E) In the result, the appeals filed by Revenue are dismissed as not maintainable and the Cross Objections filed by the assessee are dismissed as infructuous.
(Order pronounced in the open court on 29/07/2025)