ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. RAMESH RAGHAVBHAI BHADANI, SURAT

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ITA 249/SRT/2025Status: DisposedITAT Surat19 September 2025AY 2013-14Bench: MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions of both parties and the provided calculations. It was found that the tax effect of Rs.30,62,301/- in the Revenue's appeal is indeed less than the Rs.60 lakh limit specified by the CBDT Circular for filing appeals.

What were the facts?

The assessee's appeal stems from an order by the Commissioner of Income-tax (Appeals) for AY 2013-14, which arose from a penalty order by the Assessing Officer. The AR for the assessee submitted that the tax effect in this appeal is less than the monetary limit of Rs.60 lakhs set by CBDT Circular No.9 of 2024.

What were the issues?

Maintainability of the appeal due to tax effect being below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Before: MS. SUCHITRA RAGHUNATH KAMBLE & SHRI BIJAYANANDA PRUSETH

Hearing: 28/08/2025Pronounced: 19/09/2025

आदेश / O R D E R

PER BIJAYANANDA PRUSETH, AM:

1.

This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 dated 09.12.2024 by the Commissioner of Income-tax (Appeals)-4, Surat [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2013-14, which in turn arises out of penalty order passed by Assessing Officer u/s 271(1)(c) of the Act dated 18.03.2022.

2.

At the outset of hearing, the Ld. Authorized Representative (AR) for the assessee submits that in the present appeal tax effect is less than the monetary limit of Rs.60 lakhs fixed by CBDT Circular No.9 of 2024 dated 17.09.2024. The Ld. AR has submitted the calculation of the tax effect, which works out to Rs.30,62,301/-. Therefore, the appeal is not maintainable.

A.Y 13-14 Ramesh R Bhandani 3. The Ld. DR for the revenue after going through the grounds of appeal and the working of tax effect stated that tax effect is apparently less than Rs.60 lakh. He, however, submitted that the Department may be given the liberty to approach the Tribunal if it is subsequently found that the tax effect is more than the monetary limit of CBDT Circular.

4. We have considered the submission of both the parties and perused the ground of appeal and the order of Ld. CIT(A). On perusal of order and the working provided by the Ld. AR, we find that tax effect involve in the present Revenue’s appeal is Rs.30,62,301/-, which is less than prescribed limit of Rs.60 lakh fixed by CBDT’s in its Circular No.9 of 20124 dated 17.09.2024 for filing appeal before the Tribunal. Therefore, this appeal of Revenue is dismissed as not maintainable; however, the Revenue is given liberty to move appropriate application if it is discovered at later stage that the tax effect is more than Rs.60 lakh or the case is covered by any exception in the said Circular.

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