DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, AGRA vs. KAILASH CHANDRA AGARWAL, JHANSI

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ITA 62/AGR/2024Status: DisposedITAT Agra18 February 2025AY 2020-21Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The tax effect of the Revenue's appeal was found to be less than the minimum threshold prescribed by CBDT Circular No. 9/2024. The Departmental Representative did not dispute this fact, and the circular was made applicable retrospectively.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for assessment year 2020-21. The assessee did not appear at the hearing, so the proceedings were conducted ex parte.

What were the issues?

Whether the appeal should be dismissed on the grounds of low tax effect as per CBDT Circular No. 9/2024?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 18.02.2025Pronounced: 18.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This Revenue’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-4 [in short, the “CIT(A)], Kanpur’s order dated 15.12.2023 in Appeal No. CIT(A)- IV/KNP/11108/2019-20, involving proceedings under section 143(3) r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. We, accordingly, proceed ex parte against him.

3.

It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.56,08,714/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024.

4.

Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT's foregoing tax effect circular has been made applicable with retrospective effect on all pending appeals as well.

We thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.

5.

This Revenue's appeal is dismissed in above terms.

Order pronounced in the open court on 18.02.2025.

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