What did the Tribunal hold?

The appeal was dismissed as withdrawn/infructuous because the total tax effect was less than the revised monetary limit of Rs. 60,00,000/- for filing appeals before the Income Tax Appellate Tribunal, as per the amended CBDT Circular No. 5/2024.

The appeal was preferred against an order dated 06.12.2019. The assessee's total income was Rs. 64,45,100/-, which was below the threshold monetary limit prescribed by CBDT Circular No. 09/2024.

What were the issues?

Whether the appeal is maintainable considering the revised monetary limits for filing appeals before the ITAT as per the latest CBDT circulars.

DCIT vs Shanti Construction, Jhansi | ITAT Agra 2025

Income Tax Appellate Tribunal, AGRA BENCH,

For Appellant: Shri Sahib P. Satsangi, Adv

For Respondent: Shri Shailendra Shrivastava

Hearing: 26/03/2025Pronounced: 26/03/2025

आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):

1. 1. This appeal has been preferred against the impugned order dated 06.12.2019 passed in Appeal no. CIT(A)2,AGRA/10132/2019-20 by the Ld. Commissioner of Income– tax(Appeals).

2. We notice that the total tax effect on the basis of the assessee’s total income of Rs. 64,45,100/- as shown in Form- 36, comes to less then threshold/monetary limit prescribed vide CBDT Circular No. 09/2024 dated 17.09.2024, which has M/s. Shanti Constructions amended para 4.1 of earlier CBDT Circular No. 5/2024 (F. No. 279/Misc. 142/2007-ITJ(Pt.) dated 15.03.2024 and has revised the monetary limits for filing appeals in Income Tax cases. The monetary limit for filing appeal before the Income Tax Appellate Tribunal has been revised at Rs. 60,00,000/-. The modified circular has been made applicable to pending appeals. As the monetary limit in the instant appeal is less than the revised limit of Rs. 60,00,000/-, hence, the instant appeal stands dismissed as withdrawn/infructuous.

Order pronounced on 26.03.2025.

DCIT CIRCLE-2(3)(1), JHANSI vs. SHANTI CONSTRUCTION , JHANSI

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