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Facts
The Revenue preferred an appeal against an order concerning assessment year 2016-17. The assessee's counsel submitted that the tax effect in the appeal was less than Rs. 60 lakhs, making it liable for dismissal per a CBDT circular.
Held
The Tribunal observed that the tax effect in the appeal was Rs. 2,35,670/-. Consequently, the Tribunal held that the appeal was not maintainable in view of the CBDT circular and dismissed the same.
Key Issues
Whether the appeal is maintainable in light of the tax effect and the prevailing CBDT circular regarding monetary limits for appeals.
Sections Cited
201(1A), 1961
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Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI
Before: SHRI ANUBHAV SHARMA&
ORDER PER AMITABH SHUKLA, AM,
The captioned appeal has been preferred by the Revenue against order dated 27.06.2025 of the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Bhopal, [hereinafter referred to as ‘ld. CIT(A)’] arising out of assessment order dated 28.03.2024 passed u/s 201(1A) of the Income Tax Act, 1961 pertaining to Assessment Year 2016-17. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, Ld. Counsel for the assessee, submitted that the tax effect in the appeal of the Revenue is less than Rs.60 lakhs and thus the appeal is liable to be dismissed in view of the CBDT Circular No.09 of 2024 dated 17.09.2024.
On the other hand, the ld. Sr. DR could not controvert the submission of the learned counsel for the assessee.
It is observed from perusal of column-10 of Appeal memo in Form- 36 that the tax effect in this appeal of the Revenue is shown at Rs.2,35,670/-. In these circumstances, the present appeal filed by the Revenue is not maintainable in view of the above Circular of CBDT, and is accordingly dismissed.
In the result, the appeal of the Revenue is dismissed.
Above decision was pronounced in the open court on conclusion of hearing on 09thDecember, 2025.