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Facts
The Revenue filed two appeals for assessment years 2013-14 and 2014-15 against orders of the CIT(A). During the hearing, it was noted that the total tax effect in each appeal was less than Rs.60,00,000/-, which is the threshold for filing appeals by the Revenue as per CBDT instructions.
Held
The Tribunal held that as per the CBDT instructions, appeals with a tax effect below Rs.60 lacs are not maintainable. Both parties agreed that the appeals filed by the Revenue do not meet the maintainability criteria.
Key Issues
Whether the appeals filed by the Revenue are maintainable before the Tribunal given that the tax effect is below the threshold prescribed by the CBDT.
Sections Cited
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
(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 case. 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 & 329/Lkw/2019 Assessment Year:2013-14 & 14-15 2 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 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) In the result, both the appeals filed by the Revenue are dismissed as not maintainable.
(Order pronounced in the open court on 12/06/2025)