INCOME TAX OFFICER, WARD-3(4), CHAIBASA, CHAIBASA vs. TARUN KANTI GHOSH, JAMSHEDPUR
Facts
The revenue filed an appeal against an order of the CIT(A) for AY 2014-15. During the hearing, the assessee's representative submitted that the disputed tax effect of Rs. 48,52,410/- was below the monetary limit of Rs. 60,00,000/- prescribed by CBDT Circular No. 9/2024 dated 17.9.2024 for filing appeals by the revenue before the ITAT.
Held
The Tribunal observed that the tax effect in the appeal, Rs. 48,52,410/-, was indeed below the CBDT's monetary threshold of Rs. 60,00,000/- for revenue appeals. Consequently, the Tribunal held that the revenue's appeal was not maintainable.
Key Issues
Maintainability of the revenue's appeal before the ITAT when the disputed tax effect falls below the monetary limit prescribed by CBDT.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No.229/RAN/2023 Assessment Year: 2014-15
Income Tax Officer, Ward Income Tax Officer, Ward- Vs. Tarun Kanti Ghosh, House Tarun Kanti Ghosh, House 3(4), Chaibasa 3(4), Chaibasa No.368, No.368, Silsila Silsila Chowk, Chowk, Dimna Dimna Road, Road, Mango, Mango, Jamshedpur PAN/GIR No. .ACVPG 3969 (Appellant (Appellant) .. ( Respondent Respondent)
Assessee by : Shri P.S.Paul, AR ri P.S.Paul, AR Revenue by :Shri Khubchand T Pandya, Sr DR hri Khubchand T Pandya, Sr DR Date of Hearing : 12/06/202 2025 Date of Pronouncement :12/06/ /2025
O R D E R Per Bench
This is an appeal filed by the This is an appeal filed by the revenue against the order of the ld CIT(A) against the order of the ld CIT(A)- NFAC Delhi dated 5.9.2023 in Appeal No.NFAC/2013-14/10124208 14/10124208 for the assessment year 2014 2014-15.
P a g e 1 | 3
ITA No.229/Ran/2023 Assessment Year : 2014-15
Shri Khubchand T Pandya, Sr DRLd CIT DR appeared for the revenue and Shri ld AR appeared for the assessee.
At the very outset, ld AR submitted that the tax effect in this appeal the disputed tax effect is Rs.48,52,410/-, which is below the threshold limited prescribedby 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. Ld Sr DR accepted that the tax effect is below the threshold limit prescribed by the CBDT vide the above circular.
We have considered the rival submissions. A perusal of the assessment order as well as order of ld CIT(A) shows that the tax effect in this appeal is Rs.48,52,410/-, which is below the monetary limit fixed by CBDT of Rs.60,00,000/- for filing of appeal by the revenue before 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.
In the result, appeal of the revenue stands dismissed.
Order dictated and pronounced in the open court on 12/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 12/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to :
P a g e 2 | 3
ITA No.229/Ran/2023 Assessment Year : 2014-15
The Appellant : Income Tax Officer, Ward- 3(4), Chaibasa 2. The Respondent: Tarun Kanti Ghosh, House No.368, Silsila Chowk, Dimna Road, Mango, Jamshedpur 3. The CIT(A)-NFAC 4. Pr.CIT,Jamshedpur 5. DR, ITAT, 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Ranchi
P a g e 3 | 3
