ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-4, LUCKNOW vs. SHRI BADRI NATH AGNIHOTRI, LUCKNOW

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ITA 261/LKW/2019Status: DisposedITAT Lucknow23 January 2025AY 2012-13Bench: SHRI SUDHANSHU SRIVASTAVA (Judicial Member), SHRI ANADEE NATH MISSHRA (Accountant Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per CBDT instructions, appeals with a tax effect up to Rs. 60,00,000/- should not be filed by the Revenue. Both parties agreed that the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2012-13. During the hearing, it was observed that the total tax effect was less than Rs. 60,00,000/-.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect is below the threshold 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 ‘B’, LUCKNOW

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Prashant Verma, Advocate

Revenue pertaining to assessment year 2012-13 against impugned appellate order dated 20/02/2019 passed by learned 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 dismissed in limine without going into the merits of the case.

(D) In the result, the appeal filed by the Revenue is dismissed as not maintainable. Order pronounced in open court on 23/01/2025.

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