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Facts
The revenue filed an appeal against the CIT(A)'s order dated 05.06.2024. The respondent's AR contended that the appeal should be dismissed as the tax effect of Rs. 36,85,515/- falls below the monetary limit specified by CBDT Circular No.9/2024 dated 17.09.2024. The DR representing the revenue did not object to this submission.
Held
The Tribunal, after considering the submissions and records, found that the tax effect involved in the appeal was below the monetary limit set by CBDT Circular No.9/2024. Consequently, the appeal filed by the revenue was dismissed on account of low tax effect.
Key Issues
Maintainability of the revenue's appeal due to low tax effect as per CBDT circulars.
Sections Cited
Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH-RANCHI
Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay
order
: September 16, 2025 ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal has been preferred by the revenue against an order dated 05.06.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the time of hearing, the ld. AR stated that the instant appeal filed by the revenue needs to be dismissed since the tax effect involved in the appeal is below the monetary limit as per Circular No.9/2024 dated 17.09.2024 issued by CBDT. The tax effect as per computation sheet is only Rs.36,85,515/-, therefore, it is liable to be dismissed as per CBDT circular dated 17.09.24.
On the above prayer of the ld. AR, the ld. DR did not object and agreed that the instant appeal is below the monetary limit as prescribed by CBDT circular dated 17.09.24.
I.T.A. No.335/Ran/2024 Ajit Kumar
We, therefore, considering the submissions of the parties and perusing the materials available on record, find that the instant appeal is below the monetary limit as prescribed by CBDT circular dated 17.09.24 and accordingly, the instant appeal is dismissed as tax effect is below the prescribed limit.
In terms of the above, the appeal of the revenue is dismissed as low tax effect. Kolkata, the 16th September, 2025.