ITO, MORADABAD vs. M/S. SHUBHAM NURSING HOME PVT. LTD., MORADABAD
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the CBDT circular, which sets a monetary limit of Rs. 20,00,000/- for appeals, has statutory force. Since the tax effect was below this limit and no exclusion applied, the appeal was not maintainable.
What were the facts?
The Revenue filed an appeal before the ITAT. The assessee contended that the appeal was not maintainable due to a CBDT circular revising the monetary limit for appeals. The tax effect in the appeal was less than Rs. 20,00,000/-.
What were the issues?
Whether an appeal filed by the Revenue is maintainable before the ITAT when the tax effect is below the revised monetary limit prescribed by a CBDT circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Before: Shri Bhavnesh Saini & Shri L.P. Sahu
ORDER Per L.P. Sahu, A.M.: This appeal at the instance of Revenue arises out of the order passed by the CIT(A) in relation to the captioned assessment year.
During the course of hearing, the ld. DR, although supported the order of the Assessing Officer, but could not controvert the fact that tax effect involved in this appeal is less than Rs.20,00,000/-. The learned counsel, Shri Piyush Kaushik, Advocate, appearing for the assessee, on the other hand, contended that the present appeal of the Revenue is not maintainable in view of recent Circular of CBDT No. 3/2018 dated 11th July, 2018, whereby the monetary limit of tax effect for not filing appeals before the Tribunal has been revised to Rs.20,00,000/-.
Having considered the rival submissions and the material available on record, including the above Circular, we find that the above circular of CBDT on pecuniary limit has been issued in supersession of earlier CBDT Circular No. 21 of 2015 dated 10.12.2015, revising the monetary limit of tax effect from Rs.10,00,000/- to Rs.20,00,000/-.These Instructions of CBDT have now statutory force within the provisions of section 268A of the IT Act and are made applicable to the pending appeals also by virtue of para 13 of the Circular. This Circular contains clear instructions to the Department to withdraw or not to press such appeals filed before the ITAT wherein tax effect involved does not exceed Rs.20,00,000/-. It is not the case of the Revenue that the present appeal comes within the sweep of exclusion clauses as given in para No. 10 & 11 of the said Circular. Thus, going by the prescription of the afore-noted CBDT Instructions, and without going into merits of the case, we dismiss the instant appeal filed by the Revenue, being not maintainable, as the tax effect involved in this appeal is less than Rs.20.00 lacs.
More judgments on Section 268A
- Income Tax Officer, Ajmer vs Hemant Kumar Sharma, AjmerITA 1506/JPR/2026[2021-22]Status: Disposed21 Oct 2026AY 2021-22
- Income Tax Officer, Indore vs Aashta Doshi, IndoreITA 789/IND/2025[2024-25]Status: Disposed12 Oct 2026AY 2024-25
- Income Tax Officer Ward -1(2)(3), Ahmedabad vs Khushal Madhavlal Darji, AhmedabadITA 82/AHD/2026[2022-23]Status: Disposed25 Sept 2026AY 2022-23
- Income Tax Officer, Ward-1, Mehsana vs Hemantkumar Faljibhai Chaudhary, MehsanaITA 475/AHD/2025[2012-13]Status: Disposed25 Sept 2026AY 2012-13
- Dy. CIT-4(1), Indore vs Kiran Bajpai, IndoreITA 426/IND/2026[2024-25]Status: Disposed9 Sept 2026AY 2024-25
Recent GST High Court judgments
Search GST case law →- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of Hte Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of The Deputy CommissionerUttarakhand · 28 Oct 2026
- M/S Govindjee Dairy Milk Private Limited vs. Central Goods And Services TaxRajasthan · 27 Oct 2026
