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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1059507969(1) dated 09.01.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2010-
Through the aforesaid appeal the assesse has challenged order u/s 250 dated 09.01.2024 passed by NFAC, Delhi.
0 In this case we take judicial notice of circular No.09/2042 dated 17.09.2024 issued by CBDT, whereby the threshold limits for filing of appeals by the Revenue before Hon’ble Apex Court, High Court and the :- 2 -: ITATs have been modified. Thus, appeals before the ITAT are only maintainable in case where tax effect involved exceeds Rs.60 lakhs. It has also been noted that as per para-5 of the impugned circular, this threshold limit is also applicable in respect of all pending appeals before the said appellate authorities. Perusal of Form 36 appended shows that the appeal of the revenue is non-maintainable as the tax effect involved therein is Rs.51,54,120/- and which is less than Rs.60 lakhs. Accordingly, the appeal filed by the revenue is dismissed.
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In the result the appeal is dismissed. Order pronounced on 20th , September-2024 at Chennai. ( एबी टी. वकी) (अमिताभ शुक्ला) (ABY T VARKEY) (AMITABH SHUKLA) न्याययक सदस्य / Judicial Member लेखा सदस्य /Accountant Member चेन्नई/Chennai, ददनांक/Dated: 20th , September-2024. KB/- आदेश की प्रयतललपप अग्रेपषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai 4. पवभागीय प्रयतयनधि/DR 5. गार्ड फाईल/GF