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Facts
The revenue filed an appeal against the CIT(A)'s order for the assessment year 2016-17. During the hearing, the assessee was not represented, while the Senior DR appeared for the revenue.
Held
The Tribunal observed that the tax effect involved in the appeal was below Rs.60 lakhs. Citing Circular No.9/2024 dated 17.09.2024, the Tribunal ruled that the revenue's appeal was not maintainable due to this low tax effect and consequently dismissed it.
Key Issues
Whether the revenue's appeal is maintainable when the tax effect is below the monetary threshold specified by the CBDT circular.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 25/11/2025 घोषणा की तारीख/Date of Pronouncement : 25/11/2025 आदेश / O R D E R This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.06.2025 for the assessment year 2016-2017.
None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
At the outset, I found that the tax effect in the appeal of the revenue is below Rs.60 lakhs, therefore, the appeal of the revenue is not maintainable in view of the Circular No.9/2024 dated 17.09.2024. Consequently, the appeal filed by the revenue stands dismissed on account of low tax effect.