ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 NAGPUR, NAGPUR vs. JAYPEE ENTERPRISES, NAGPUR

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ITA 456/NAG/2024Status: DisposedITAT Nagpur27 June 2025AY 2014-151 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the appeal filed by the Revenue Department was unsustainable and not maintainable due to the low tax effect involved. It was liable to be dismissed as withdrawn on this ground.

What were the facts?

The appeal pertains to AY 2014-15 and was filed by the Revenue Department against an order passed by the NFAC. The tax effect involved in the case was lower than the prescribed limit as per CBDT Circular No. 09/2024.

What were the issues?

Whether the appeal filed by the Revenue Department is maintainable when the tax effect is below the prescribed limit as per CBDT Circular No. 09/2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Aniruddha Kavimandan, Ld. CA
For Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Hearing: 27.06.2025Pronounced: 27.06.2025

This appeal has been preferred by the Assessee against the order dated 26/06/2024 impugned herein passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2014-15.

(Jaypee Enterprises) 2. Admittedly in the instant case relevant to AY 2014-15 as emanates from assessment order and the impugned order, tax effect involved is lower than the prescribed limit as prescribed by latest CBDT Circular No. 09/2024, dated 17/09/2024, thus this appeal filed by the Revenue Department is unsustainable/not maintainable and liable to be dismissed as withdrawn and hence on the aforesaid reasons, the Revenue-Department’s appeal is dismissed being having involved low tax effect.

3.

In the result, Revenue-Department’s appeal is dismissed.

Order pronounced in the open court on 27.06.2025.

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