ITO, WARD-3(1), DEOGHAR, DEOGHAR vs. JAGDAMBA CONSTRUCTION, JAMTARA

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ITA 269/RAN/2025Status: DisposedITAT Ranchi25 November 2025AY 2016-17Bench: SHRI GEORGE MATHAN (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the revenue's appeal is maintainable when the tax effect is below the monetary threshold specified by the CBDT circular.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI

Before: SHRI GEORGE MATHAN

Hearing: 25/11/2025Pronounced: 25/11/2025

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.

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