ASSISTANT COMMISSIONER OF INCOME TAX, DHANBAD vs. MONGIA STEEL LIMITED, GIRIDIH

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ITA 355/RAN/2024Status: DisposedITAT Ranchi07 October 2025AY 2017-18Bench: the ITAT. As the tax effect is below Rs.60,00,000/-, we are of the view that the appeal filed by the revenue is not maintainable and consequently, same stands dismissed.2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the tax effect involved in the appeal was indeed below the monetary limit of Rs. 60,00,000/- prescribed by the CBDT for filing appeals before the ITAT. Consequently, the Tribunal ruled that the revenue's appeal was not maintainable and dismissed it.

What were the facts?

The revenue filed an appeal against an order of the CIT(A) for Assessment Year 2017-18. The assessee's representative argued that the appeal was not maintainable as the disputed tax effect of less than Rs. 60,00,000/- fell below the monetary threshold for filing appeals by the revenue, as stipulated by CBDT Circular No. 9/2024 dated 17.9.2024. The Senior Departmental Representative confirmed this fact.

What were the issues?

Whether the revenue's appeal is maintainable before the ITAT when the disputed tax effect is below the monetary threshold prescribed by the CBDT circulars.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 9/2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, A.R
For Respondent: Shri Khub Chand Pandya, Sr.DR
Hearing: 07/10/2025Pronounced: 07/10/2025

Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Khub Chand Pandya, Sr.DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the revenue against the order of the ld. CIT(A), Patna-3, Patna in Appeal No. CIT(A), Patna-3/10784/2016-17 dated 11/06/2024 for the A.Y. 2017-18.

2.

Shri Khubchand T Pandya, Sr.DR appeared for the revenue and Shri Devesh Poddar, ld AR appeared for the assessee.

3.

At the very outset, ld AR submitted that in this appeal the disputed tax effect is below the threshold limited prescribed by CBDT in its Circular No.9 /2024 dated 17.9.2024, as per which, the revenue could not have filed appeal where the tax effect is below Rs.60,00,00/-. Hence, it was his prayer that the appeal of the revenue is not maintainable.

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