ASST. COMMISSIONER OF INCOME TAX, JAMSHEDPUR vs. CRYSTAL THERMOTECH PVT LTD, KOLKATA

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ITA 169/RAN/2023Status: DisposedITAT Ranchi09 June 2025AY 2021-22Bench: 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. 4. In the result, appeal of the revenue stands dismissed. Order dictated and pronounced in the open court on 9/06/2025. Sd/- (RATNESH NANDAN SAHAY) ACCOUNTANT MEMBER Ranchi; Dated 09/06/2025 B.K.Parida, SPS (OS) Sd/- (GEORGE MATHAN) (Judicial Member)1 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 noted that the disputed addition was below the monetary limit fixed by the CBDT for filing appeals. Therefore, the appeal filed by the revenue was considered not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2021-22. The assessee's counsel submitted that the tax effect in this appeal was Rs. 54,35,238/-, which is below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeal is maintainable considering the tax effect is below the CBDT prescribed monetary limit.

Which sections of the Income-tax Act were involved?

IT Act sections not specified in the provided text, but monetary limits by CBDT circular are referenced.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri Akshya Ringasia ngasia Adv
For Respondent: DR Khub Chand Pandya, Sr DR
Hearing: 09/06Pronounced: 09/06

O R D E R Per Bench This is an appeal filed by the revenue against the order of the ld This is an appeal filed by the revenue against the order of the ld This is an appeal filed by the revenue against the order of the ld CIT(A), Patna-3 dated 4.5.2023 in Appeal No. CIT(A), Patna 3 dated 4.5.2023 in Appeal No. CIT(A), Patna-3/10138/2020 3/10138/2020-21 for the assessment year 2021 assessment year 2021-22.

P a g e 1 | 3

2.

Shri Khub Chand Pandya, ld Sr DR appeared for the revenue and Shri AkshyaRingasia, ld AR appeared for the assessee.

3. At the very outset, ld AR submitted that the tax effect in this appeal is Rs.54,35,238/- and hence, in view of the CBDT Circular No.9 /2024 dated 17.9.2024, 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.

3.

We have considered the rival submissions. A perusal of the assessment order as well as order of ld CIT(A) shows that the disputed addition is only Rs.54,35,238/-, 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.

4.

In the result, appeal of the revenue stands dismissed.

Order dictated and pronounced in the open court on 9/06/2025.

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