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Facts
Revenue filed two appeals against separate orders of the CIT(A) for Assessment Years 2013-14 and 2014-15. The tax effect involved in these appeals was found to be less than the monetary limit prescribed by the CBDT for filing appeals.
Held
The Tribunal observed that the tax effect in both appeals was below the monetary limit set by the CBDT for filing appeals. Consequently, the appeals were deemed not maintainable and were dismissed.
Key Issues
Whether the appeals filed by the Revenue are maintainable given the tax effect is below the prescribed monetary limit.
Sections Cited
254(1) of Income Tax Act
AI-generated summary — verify with the full judgment below
In the result, both the appeals of the Revenue are dismissed. Order pronounced in open court on 16/02/2026 Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 16/02/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and By order (5) Guard file.
Assistant Registrar
ITAT, Nagpur