ACIT, CIRCLE-4, PATNA vs. M/S SHANDILYA SYNDICATE & CO. , PATNA
Facts
The Revenue appealed against the order of the CIT(A) for AY 2010-11. The tax effect by virtue of the relief granted by the first appellate authority was less than Rs. 60,00,000/-.
Held
As per CBDT Instruction No. 9 of 2024, appeals with a tax effect below Rs. 60,00,000/- should not be challenged before the Tribunal unless specific exceptions apply. In this case, no exceptions were met, rendering the appeal not maintainable.
Key Issues
Whether the appeal filed by the Revenue is maintainable given the tax effect below the prescribed limit by CBDT Instruction?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Per Rajesh Kumar, AM:
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Patna-2, (hereinafter referred to as the “Ld. CIT(A)”] dated 22.05.2019 for the AY 2010- 11.
With the assistance of ld. DR, we have gone through facts and the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/-. As per CBDT Instruction bearing No. 9 of 2024 issued on 17th September, 2024, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it
2.1. On due consideration of the above facts and circumstances, we dismiss the appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of the appeal. Such application should be filed within the time limit provided in the Act.
In the result, all the appeal of the Revenue is dismissed.
Order pronounced in the open court on 26.08.2025.
Sd/- Sd/- (GEORGE MATHAN) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Patna, Dated: 26.08.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna