The Revenue filed an appeal against the order of the Ld. CIT(A) for the assessment year 2008-09. It was observed that the tax effect of this appeal was Rs. 2,66,780/-, which is less than the monetary limit of Rs. 60 lacs prescribed for filing appeals by the Revenue.

What were the issues?

Whether the Revenue's appeal, having a tax effect below the monetary limit set by CBDT Circular No. 5/2024, should be dismissed, and if the case falls under any exceptions to this circular.

ACIT vs Manju Devi Shah, Kolkata | s.250, 254 | ITAT Guwahati 2025

Q: What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal due to low tax effect, as it did not demonstrate that the case fell under any exceptions mentioned in para 3.1 of CBDT Circular No. 5/2024, dated 15.03.2024. However, liberty was granted to the Revenue to revive the appeal if an exception to the monetary limit is found applicable later.

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Assessment Year: 2008-09 ACIT, Central Circle-1, Guwahati, Aayakar Bhawan Office, Room No. 510, Central Circle-1, 5th Floor, Guwahati – 781006 .....................…...……………....Appellant vs. Manju Devi Shah, Block B 4th Floor, 22 Lake Town, Kolkata - 700089 [PAN: AMKPS3650G] ....................................... Respondent Appearances by: Assessee represented by : None Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 15.10.2025 Date of pronouncing the order : 28.10.2025

ORDER

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

The present appeal arises from the order u/s 250 r.w.s. 254 of the Income Tax Act, 1961 (hereafter “the Act”), dated 08.03.2025, passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)].

1.1 In this case, none appeared on behalf of the assessee. However, it was noticed that this case filed by the Revenue was having tax effect less than Rs. 60 lacs, being Rs. 2,66,780/-.

Manju Devi Shah 1.2 We find that the Revenue has not taken any ground which indicates that this would be covered under exceptions mentioned in para 3.1 of CBDT Circular No. 5/2024, dated 15.03.2024.

1.3 Accordingly, this appeal is dismissed on account of low tax effect. However, liberty is granted to the Revenue to move for revival of this appeal in case, the addition is made on account of any exceptions provided in para 3.1 of the CBDT Circular (supra).

In result, this appeal is dismissed.

Order pronounced on 28.10.2025

ACIT CENTRAL CIRLE 1,GUWAHATI, GUWAHATI vs. MANJU DEVI SHAH, KOLKATA

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What were the facts?

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