ASSISTATN COMMISSIOENR OF INOCME TAX CENTRAL CIRCLE -2(2), NAGPUR vs. SHRI RAMSWARUP S SARDA , NAGPUR

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ITA 89/NAG/2019Status: DisposedITAT Nagpur16 February 2026AY 2014-15Bench: SHRI PAWAN SINGH (Judicial Member), SHRI KHETTRA MOHAN ROY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Maintainability of Revenue's appeals before the Tribunal due to low tax effect.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA 128/Nag/2018
ITA 89/Nag/2019

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

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

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