ITO, WARD-3(1), DEOGHAR, DEOGHAR vs. JAGDAMBA CONSTRUCTION, JAMTARA
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
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.269/RAN/2025 (निर्धारण वर्ा / Assessment Year :2016-2017) ITO, Ward-3(1), Deoghar Vs. Jagdamba Construction, Srikrishnapuri, Williams Town, Deoghar-814112 स्थायी लेखा सं./PAN No. : AAFFJ 2931 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..
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. 2. None represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. 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.
2 ITA No.269/Ran/2025 4. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 25/11/2025.
Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 25/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1. प्रत्यर्थी / The Respondent- 2. 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 5. गार्ड फाईल / Guard file. 6. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi