ACIT, CIRCLE-1(1), BHUBANESWAR vs. HI TECH ESTATES & PROMOTERS PRIVATE LIMITED, BHUBANESWAR

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ITA 740/CTK/2025Status: DisposedITAT Cuttack17 February 2026AY 2006-07Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (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 held that in the present appeals, the tax effect was less than Rs. 60,00,000/-, which is the revised monetary limit for filing appeals before the Appellate Tribunal. Therefore, the appeals were considered contrary to the Department's policy decision and dismissed.

What were the facts?

The Revenue filed appeals against the consolidated order of the Ld. CIT(A) for multiple assessment years. The assessee's counsel pointed out the revised monetary limits for filing appeals as per CBDT Circular No. 9/2024.

What were the issues?

Whether the appeals filed by the Revenue are maintainable given the revised monetary limits for filing appeals as per CBDT Circular No. 9/2024.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 9/2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA

Hearing: 17/02/2026Pronounced: 17/02/2026

Per Bench : These are the appeals filed by the revenue against the consolidated order of Ld.CIT(A), Bhubaneswar-2, dated 22.10.2025 for the assessment years 2001-02, 2002-03, 2005-06, 2006-07 & 2000-01, respectively.

2.

At the outset, the Ld. Counsel for the assessee submitted vide the CBDT Circular No. 9/2024 dated 17.09.2024, the monetary limits for filing of appeal by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court have been increased as a measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows:

1.

Before Appellate Tribunal : Rs. 60,00,000/-

2.

Before High Court : Rs. 2,00,00,000/-

3.

Before Supreme Court : Rs. 5,00,00,000/-

3.

In the present appeals of the revenue, the tax effect is less than Rs.60,00,000/-, therefore, in view of the above CBDT Circular, we hold that 2 Hi-Tech Estates & Promoters Pvt. Ltd. the appeals filed by the Department, against the impugned order of the Ld. CIT(A), are contrary to the policy decision of the Department and as such the appeal filed by the Department are dismissed in limine as not maintainable.

4.

As a matter of caution, we observe that if the Revenue finds at a later point of time that the tax effect in these appeals are more than Rs.60 lakhs or despite low tax effect, the appeals of the revenue are maintainable, the revenue is at liberty to move a miscellaneous petition before this Tribunal for recalling of this order in all the appeals.

5.

In the result, all the appeals of the revenue are dismissed. Order dictated and pronounced in the open court on 17/02/2026. (MADHUSUDAN SAWDIA) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 17/02/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant - 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, गार्ड फाईल / Guard file. 6. सत्यापपत प्रतत //// (

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