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

PER ANADEE NATH MISSHRA, A.M.

(A)
These two appeals have been filed by the assessee for assessment years 2013-14 and 2014-15 against impugned separate appellate orders each dated 30/03/2019 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 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
Appellant by Shri Amit Kumar, Addl. CIT (D.R.)
Respondent by Shri Dharmendra Kumar, C.A.

I.T.A. No.328 & 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) . .
(SUBHASH MALGURIA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member

Dated:12/06/2025
*Singh

Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. D.R., I.T.A.T., Lucknow