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

PER ANADEE NATH MISSHRA:A.M.

(A)
This appeal vide I.T.A. No.261/Lkw/2019 has been filed by 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 Appellant by Shri Prashant Verma, Advocate
Revenue by Shri Sunil Kumar Rajwanshi,
Addl. CIT (D.R.)

I.T.A. No.261/Lkw/2019
Assessment Year:2012-13
2

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. . .
(SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA)
Judicial Member Accountant Member

Dated:23/01/2025
*Singh

Copy of the order forwarded to :