INCOME TAX OFFICER, ALAPPUZHA vs. HERCULES AUTOMOBILES INTERNATIONAL PRIVATE LIMITED, ALAPPUZHA
Facts
The Revenue filed an appeal (ITA No. 792/Coch/2025) against a CIT(A) order for AY 2017-18, with a duplicate appeal (ITA No. 793/Coch/2025) also filed and dismissed. The assessee argued that the primary appeal was not maintainable as its tax effect was below Rs. 60,00,000/-, contravening CBDT Circular No.9/2024.
Held
The Tribunal found that the revenue's appeal indeed had a low tax effect below the monetary limits set by CBDT Circular No.9/2024. The Revenue failed to show that the case fell under any exceptions to the Circular. Consequently, the Tribunal dismissed the appeal as not maintainable.
Key Issues
Whether the revenue's appeal is maintainable due to a low tax effect falling below the monetary limits prescribed by CBDT Circular No.9/2024, and if it falls under any exceptions to the said Circular.
Sections Cited
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
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH - DB
BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM
ITA No. 792-793/Coch/2025 Assessment Year: 2017-18
Income Tax Officer, Ward-1, Alappuzha .......... Appellant
Hercules Automobiles International Private Limited, vs. No.28/135A, CCSB Road, Chungom, Alappuzha, Kerala- 688 001. .......... Respondent [PAN: AABCN2898M]
Assessee by: Mr.Jose Zacharia, C.A, Revenue by: Smt. Leena Lal, Snr AR
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 ITA No.793/Coch/2025 is a duplicate appeal inadvertently filed by the revenue hence, dismissed as duplicate appeal.
In ITA No.792/Coch/2025, at the outset, the ld.AR for the assessee pointed out that in the present appeal of the revenue, the appeal has a
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.
Per contra, the ld. DR for revenue could not make out a case for exceptions to CBDT Circular referred supra.
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.
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.
Sd/- Sd/- (INTURI RAMA RAO) (MANU KUMAR GIRI) ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin, Dated: 25th November, 2025 K.B Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File
