INCOME TAX OFFICER-4(1), KANPUR vs. M/S P.V COMMODITY, KANPUR

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ITA 563/LKW/2016Status: DisposedITAT Lucknow22 May 2025AY 2013-14Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

Both the Revenue and the assessee's representatives agreed that the appeal was not maintainable due to the tax effect being below the prescribed limit. The Tribunal, therefore, dismissed the appeal in limine without considering its merits. The Revenue was granted liberty to seek restoration if the actual tax effect is later found to exceed the CBDT's monetary limit.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for Assessment Year 2013-14. Upon review, it was found that the total tax effect of the appeal was less than Rs.60,00,000/-, which is the monetary limit set by the Central Board of Direct Taxes (CBDT) for filing appeals by the Revenue before the Income Tax Appellate Tribunal.

What were the issues?

Whether Revenue's appeal before the ITAT is maintainable if the total tax effect is below the monetary limit prescribed by 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 Abhinav Mehrotra, Advocate

Revenue for assessment year 2013-14 against impugned appellate order dated 27/05/2016 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 appeal has been filed, that the total tax effect is stated to be less than Rs.60,00,000/-. 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, the appeal filed by Revenue is not maintainable and should be dismissed.

(C) In view of foregoing and as representatives of both sides are in agreement on this, the appeal of Revenue is 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 appeal if it is found that the total tax effect in the present appeal is more than the monetary limit prescribed by CBDT.

(E) In the result, the appeal filed by Revenue is dismissed as not maintainable.

(Order pronounced in the open court on 22/02/2025)

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