INCOME TAX OFFICER, ALAPPUZHA vs. HERCULES AUTOMOBILES INTERNATIONAL PRIVATE LIMITED, ALAPPUZHA

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ITA 792/COCH/2025Status: DisposedITAT Cochin25 November 2025AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 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 confirmed that the appeal's tax effect was indeed below the monetary limit set by CBDT Circular No.9/2024 and did not fall under any specified exceptions. Consequently, the revenue's appeal was found to be not maintainable due to low tax effect.

What were the facts?

The revenue filed two appeals, one of which (ITA No. 793/Coch/2025) was dismissed as a duplicate. For the remaining appeal (ITA No. 792/Coch/2025), the assessee's counsel argued it had a tax effect below Rs.60,00,000/-, making it unmaintainable as per CBDT Circular No.9/2024.

What were the issues?

Whether the revenue's appeal is maintainable given its low tax effect, in contravention of CBDT Circular No.9/2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH - DB

Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM

For Respondent: Smt. Leena Lal, Snr AR
Hearing: 07.11.2025Pronounced: 25.11.2025

Date of Hearing: 07.11.2025 Date of Pronouncement: 25.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These appeals filed by the revenue are directed against the same order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 08.04.2025 for Assessment Year 2017-18. Appeal in is a duplicate appeal inadvertently filed by the revenue hence, dismissed as duplicate appeal. tax effect of less than Rs.60,00,000/- and thus has been filed in contravention of the monetary limits laid down by CBDT Circular No.9/2024 dated 17.09.2024.

3.

Per contra, the ld. DR for revenue could not make out a case for exceptions to CBDT Circular referred supra.

4.

We have heard rival submissions and perused the referred CBDT Circular, appeal record and find that this appeal does not fall under the exceptions as enumerated by the Circular. Hence, we find that the present appeal of the revenue is not maintainable with a low tax effect in the light of CBDT Circular.

5.

In the result, appeal filed by the revenue is dismissed for having a low tax effect.

Order pronounced in the open court on 25th November-2025 at Cochin.

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