DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW vs. U.P DEVELOPMENT SYSTEM CORPORATION LTD., LUCKNOW

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ITA 328/LKW/2019Status: DisposedITAT Lucknow12 June 2025AY 2013-14Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)4 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as agreed by both parties. Consequently, the appeals were dismissed in limine without going into the merits of the case.

What were the facts?

The Revenue filed two appeals for assessment years 2013-14 and 2014-15 against the appellate orders of the CIT(A). During the hearing, it was observed that the total tax effect in each appeal was less than Rs.60,00,000/-, which is below the threshold for filing appeals by the Revenue as per CBDT instructions.

What were the issues?

Whether the Revenue's appeals are maintainable when the tax effect is below the prescribed threshold limit, as per CBDT instructions.

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 ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

For Appellant: Shri Amit Kumar, Addl. CIT (D.R.)

(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)

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