ITO, KAUTILYA BHAVAN vs. VALSAKUMAR KOCHAKKAN, MUMBAI
What did the Tribunal hold?
The Tribunal noted the submission by the Departmental Representative regarding the low tax effect and the applicability of the recent CBDT circular. Based on this, the Tribunal concluded that the appeal of the Revenue is no longer maintainable.
What were the facts?
The assessee's appeal was preferred against the order of the Commissioner of Income Tax (Appeals). Neither the assessee nor their representative attended the hearing, nor was any adjournment filed. The Departmental Representative submitted that the appeal should be dismissed due to low tax effect, citing a recent CBDT circular enhancing monetary limits for appeals.
What were the issues?
Whether the appeal by the Revenue is maintainable on grounds of low tax effect in light of the enhanced monetary limits as per CBDT Circular No. 9 of 2024.
Which sections of the Income-tax Act were involved?
CBDT Circular No. 9 of 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI OM PRAKASH KANT, AM & SHRI SANDEEP SINGH KARHAIL, JM
O R D E R Per Om Prakash Kant, A M:
This appeal has been preferred by the assessee against the order passed by the learned Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi (in short ‘ld. CIT(A)’) for the Assessment Year (‘A.Y.’ for short) 2016-17.
When this appeal was called out for neither hearing, neither anyone attended nor any adjournment was filed on behalf of the assessee. The learned Departmental Representative submitted that the present appeal of the Revenue needs to be dismissed on account of low tax effect in view of the recent CBDT Circular No. 9 of 2024 dated 17/09/2024 whereby the monetary limits for filing the appeal by the Revenue before the Tribunal has been enhanced from Rs.50 lakhs to Rs.60 lakhs. This instruction is applicable to the pending cases also. and hence dismissed as such.
In the result, appeal of the Revenue is dismissed due to low tax effect.
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