INCOME TAX OFFICER, W 1 1, JODHPUR, JODHPUR vs. KAILASH CHANDRA GARG, JODHPUR

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ITA 383/JODH/2023Status: DisposedITAT Jodhpur02 June 2025Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant 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 tax effect in ITA No. 409/Jodh/2023 was Rs. 1,46,710/-, and in ITA No. 383/Jodh/2023, there was no tax demand raised, indicating a tax effect below the threshold of Rs. 60,00,000/-. The Departmental Representative provided no material to justify maintainability under exceptions.

What were the facts?

The Revenue filed two appeals against orders for A.Y. 2014-15 and 2015-16. The tax effect in both appeals was found to be below the monetary threshold set by the CBDT for filing appeals before the ITAT.

What were the issues?

Whether the appeals filed by the Revenue are maintainable before the ITAT given that the tax effect is below the monetary threshold specified by the CBDT.

Which sections of the Income-tax Act were involved?

Section 253

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 409/Jodh/ 2023

ITA No. 383/Jodh/ 2023

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL, DIVISION BENCH, JODHPUR HEARING THROUGH: VIRTUAL MODE BEFORE: SHRI. LALIET KUMAR, JM & DR. MITHA LAL MEENA, AM 2023 Assessment Year : 2014-15 The ITO Vs. Balesar Kray Vikray Sahakari Phalodi-342301 Samiti Limited Rajasthan 1, Bus Stand, Balesar, Jodhpur- 342023, Rajasthan PAN NO: AACAB1751C Appellant Respondent ITA No. 383/Jodh/ 2023 Assessment Year : 2015-16 The ITO Vs. Kailash Chandra Garg W 1 1 21/817 Chopasani Housing Jodhpur- 342001 Board, Jodhpur, Rajasthan- Rajasthan 342008 PAN NO: AAQPG4990D Appellant Respondent Assessee by : Ms. Damini Baid, C.S. / LL.B Revenue by : Shri Karni Dan, Addl. CIT (Sr. D.R) Date of Hearing : 21/05/2025 Date of Pronouncement : 02/06/2025 आदेश/Order PER LALIET KUMAR, J.M:

These two appeals have been filed by the Revenue against the separate orders of the Ld. CIT (A), NFAC, for A.Y. 2014-15 and 2015-16, respectively.

At the outset, it was brought to our notice that the tax effect involved in both these appeals is below the monetary threshold specified by the Central Board of Direct Taxes (CBDT) for filing appeals before the Income Tax Appellate Tribunal.

As per the latest CBDT Circular No. 09/2024 dated 17/09/2024, the monetary limit for filing appeals before the ITAT by the Revenue has been revised to Rs. 60,00,000/-. Upon perusal of the records, it is observed that the tax effect in the present appeals is significantly below the said threshold:

In (A.Y. 2014-15), the disputed tax is Rs.1,46,710/-.  In ITA No. 383/Jodh/2023 (A.Y. 2015-16), the assessed income is  Rs.11,08,963/- and there is no tax demand raised, indicating that even on notional basis, the tax effect is below Rs. 60,00,000/-.

The Ld. Departmental Representative has not placed on record any material to demonstrate that the case falls within any of the exceptions carved out in the Circular, which would justify the maintainability of these appeals despite low tax effect.

In view of the above, we hold that these appeals are not maintainable and are liable to be dismissed on account of low tax effect.

Accordingly, both the appeals filed by the Revenue are dismissed.

In the result, both the appeals of the Revenue are dismissed.

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