DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), TRIVANDRUM vs. RADHAKRISHNAN NAIR PARAMESWARAN PILLAI, TRIVANDRUM
Facts
The Revenue filed an appeal against the order of the CIT(A). The assessee did not appear, and no adjournment was sought. The tax effect in the appeal was less than Rs. 60 lakhs, which is below the threshold for filing appeals as per CBDT Circular No. 9/2024.
Held
The Tribunal noted that the tax effect was less than Rs. 60 lakhs, and consequently, the appeal should be dismissed as not pressed/maintainable in light of the CBDT Circular. The issues raised were left open for future examination if any exceptions to the circular applied.
Key Issues
Whether the appeal is maintainable given the low tax effect and the CBDT Circular, and whether the issues should be considered despite the lack of appearance of the assessee.
Sections Cited
268A(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI RAHUL CHAUDHARY, JM
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 535/Coch/2025 Assessment Year: 2018-19 DCIT, Central Circle, Thiruvananthapuram .......... Appellant vs. Radhakrishnan Nair Paramewsaran Pillai ......... Respondent Samar Maternity and Fertility Center Kachery Jn., Attingal P.O., Thiruvananthapuram [PAN: AEQPP9596L] Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 20.08.2025 Date of Pronouncement: 22.08.2025
O R D E R Per: Inturi Rama Rao, AM This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)] dated 22.05.2025 for Assessment Year (AY) 2018-19.
When the appeal was called, none appeared on behalf of the assessee nor is there any application for adjournment. Therefore, we proceed to dispose the appeal after hearing the learned Sr. DR.
2 ITA No. 535/Coch/2025 Radhakrishnan Nair 3. At the outset we find that the tax effect in the present appeal is less than Rs.60 lakhs and therefore, the Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec. 268A(1) of the IT Act comes into play wherein, the monetary limit for filing the appeal by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of reducing the tax litigation. Vide para 2 of the said circular (supra) it is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not exceed Rs.60 lakhs appeals should not be filed. Thus, taking a note of CBDT Circular No. 9/2024 dated 17.09.2024 and considering the fact that the tax effect in the instant appeal is less than Rs.60 lakhs, the present appeal deserves to be dismissed as not pressed / not maintainable. However, we make it clear that the issues raised in the instant appeal are left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order if so advised. Accordingly, in the light of
3 ITA No. 535/Coch/2025 Radhakrishnan Nair CBDT Circular No. 9/2024 dated 17.09.2024, the appeal filed by the Revenue stands dismissed.
In the result, the appeal filed by the Revenue stands dismissed. Order pronounced in the open court on 22nd August, 2025.
Sd/- Sd/- (RAHUL CHAUDHARY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Cochin, Dated: 22nd August, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order
Assistant Registrar ITAT, Cochin
