ASSISTATN COMMISSIOENR OF INOCME TAX CENTRAL CIRCLE -2(2), NAGPUR vs. SHRI RAMSWARUP S SARDA , NAGPUR
Facts
The Revenue filed two appeals against separate orders of the CIT(A) concerning Assessment Years 2013-14 and 2014-15. The tax effect involved in both appeals was found to be less than the monetary limit prescribed by the CBDT for filing appeals.
Held
The Tribunal held that since the tax effect in both appeals was below the monetary limit set by the CBDT, the appeals were not maintainable and were dismissed. The Revenue was granted liberty to seek revival if the tax effect was later found to be higher or if an exception clause applied.
Key Issues
Maintainability of Revenue's appeals before the Tribunal due to low tax effect.
Sections Cited
254(1)
AI-generated summary — verify with the full judgment below
PER BENCH: 1. These two appeals by Revenue are directed against the separate orders of ld. CIT(A) – 3, Nagpur dated 26.03.2018 & 22.02.2019 for Assessment Year (A.Y.) 2013–14 & 2014–15 respectively. 2. Perusal of record shows that tax effect involved in these two appeals are less than the monetary limit fixed by CBDT for filing appeal by Revenue before Tribunal.
Rajesh R. Sarda & Ramswarup S. Sarda ITA 128/Nag/2018 & ITA 89/Nag/2019 3. In ITA No. 128/Nag/2018, the tax effect is `. 57,21,290 & in ITA No. 89/Nag/2019, the tax effect is `. 58,40,549/–. Thus, considering the fact that tax effect in these appeals is less than the monetary limit, therefore, both the appeals are not maintainable and dismissed as such. However, in case at later stage, it is discovered the tax effect is more than `. 60,00,000/– or the case(s) falls in any exception clause of CBDT circular dealing with tax effect, the revenue is given liberty to file M.A. for reviving these appeals. In the result, grounds of both the appeals of Revenue are dismissed. 4. 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