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Facts
The Revenue filed an appeal against the CIT(A)'s order for AY 2015-16. The tax effect of the relief granted by the CIT(A) was less than ₹60,00,000/-.
Held
The Tribunal held that the appeal was not maintainable as per CBDT Instruction No. 9 of 2024, which directs subordinate authorities not to challenge orders before the Tribunal if the tax effect is below ₹60,00,000/- unless specific exceptions apply.
Key Issues
Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect of the relief granted by the CIT(A) is below the threshold stipulated in CBDT Instruction No. 9 of 2024.
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-20 (hereinafter referred to as the “Ld. CIT(A)”] dated 06.11.2025 for the AY 2015-16.
At the outset, we have gone through 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 ₹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 comes within exceptions provided
On due consideration of the above facts and circumstances, we dismiss this 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 this appeal. Such application should be filed within the time limit provided in the Act.
In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on 17.02.2026.