DCIT, CIRCLE-1(1)(1), KANPUR, KANPUR vs. HARI SHANKER GUPTA, KANPUR

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ITA 648/LKW/2024Status: DisposedITAT Lucknow30 June 2025AY 2016-17Bench: SHRI. SUDHANSHU SRIVASTAVA (Judicial Member), SHRI ANADEE NATH MISSHRA (Accountant Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Department's appeal was not maintainable because the tax effect was below the monetary limit for appeals as revised by CBDT Circular No.09/2024. Consequently, the appeal was dismissed.

What were the facts?

The Department appealed against an order by the National Faceless Appeal Centre (NFAC) which allowed the assessee's appeal. The original addition made by the Assessing Officer was Rs.1,79,68,225/-.

What were the issues?

Whether the Department's appeal is maintainable given the tax effect is below the prescribed monetary limit for filing appeals.

Which sections of the Income-tax Act were involved?

Section 148,Section 56(2)(vii)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri R. K. Agarwal, CIT(DR)
For Respondent: Shri Govind Krishna, C.A

PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the Department against the order dated 04.07.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2016- 17. 2. At the outset, the ld. authorized representative for the assessee (Ld. A.R.) submitted that the addition made by the Assessing Officer (AO) was of Rs.1,79,68,225/- under section 56(2)(vii)(b) of the Income Tax Act, 1961 (hereinafter called “the Act’). He further submitted that the NFAC, vide impugned order, allowed the appeal of the assessee, holding that the assumption of jurisdiction by the AO under section 148 of the Act was not valid. The Ld. A.R. also submitted that the tax effect on the addition made by the AO comes to Rs.53,90,467/- and, that vide Circular No.09/2024 dated 17.09.2024, the CBDT has revised the fiscal limits for the Income Tax Department for filing of appeals, increasing the fiscal limits as compared to earlier Circular No. 05/2024 dated 15.03.2024 and that now the monetary limit for filing the appeal before the Tribunal as per CBDT Circular No.09/2024 dated 17.09.2024 is Rs.60 lakhs. Therefore, the present appeal filed by the Department is not maintainable in view of the aforesaid CBDT Circular No.09/2024 dated 17.09.2024 and, therefore, the appeal of the Department is liable to be dismissed.

3.

The ld. CIT (D.R.) fairly accepted that the averment of the ld. authorized representative for the assessee regarding the tax effect was correct and, therefore, the present Departmental Appeal would not survive in view of the monetary limit prescribed by the CBDT for filing of appeals by the Department before the ITAT, which is presently at Rs.60.00 lakhs.

4.

Having gone through the records and in view of the fact that the tax effect in the captioned Departmental Appeal is less than Rs.60.00 lakhs, we are of the considered view that the Departmental Appeal becomes infructuous and is, therefore, liable to be dismissed.

5.

In the final result, the Appeal of the Department stands dismissed.

Order pronounced in the open Court on 30/06/2025.

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