ACIT CIRCLE 2(1)(1), AGRA vs. VIJAY DHIR, AGRA
What did the Tribunal hold?
The tribunal noted that the tax effect in all three appeals was less than Rs. 60 lakhs, as admitted by both parties. Consequently, in adherence to CBDT Circular No. 09/2024, the tribunal dismissed all appeals in limine.
What were the facts?
The revenue filed three appeals against the orders of the CIT(A) for Assessment Year 2018-19. During the hearing, the assessee's representative argued that all appeals were below the monetary limit specified by CBDT Circular No. 09/2024.
What were the issues?
The primary legal issue was whether the revenue's appeals should be dismissed due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 09/2024.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
ORDER
PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:
These appeals have been filed by the revenue against the separate orders of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.10.2025 & 10.10.2025 respectively for the Assessment Year 2018-19.
At the time of hearing, ld. AR of the assessee submitted that all the three appeals preferred by the revenue are below the tax limit as per terms of CBDT Circular No. 09/2024 dated 17th Sept, 2024. At the same time, ld. DR admitted the tax effect disclosed in Form 36 filed by the revenue are below the tax effect as per CBDT Circular No. 09/2024.
These appeals preferred by the revenue admittedly, having tax effect less than 60 lakhs. As per the Circular No. 09/2024 the appeals filed by the revenue should have been withdrawn or should not have been pressed by the revenue. In view of the above observations, the appeals of the revenue are dismissed in limine.
In the result, all the appeals filed by the revenue are dismissed in limine.
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