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Facts
The Revenue filed appeals against the common order passed by the CIT(A), arising out of assessment orders. The assessee submitted that the tax effect on the disputed amount was below the monetary limit prescribed by the CBDT circular.
Held
The Tribunal held that the tax effect on the amount disputed by the Revenue was below the monetary limit of Rs.60,00,000/- as per CBDT Circular No. 05/2024. Since no exceptions were applicable, the appeal was deemed withdrawn and dismissed.
Key Issues
Maintainability of appeal due to tax effect below the monetary limit prescribed by CBDT circular.
Sections Cited
153C, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH
Both the instant appeals filed by the revenue are directed against the common order dated 27.02.2025 passed by the CIT(A)-26 New Delhi, arising out of the Assessment Order dated 08.12.2023 & 15.12.2023 & 4093/Del/2025 Alok Dhir (AYs: 2010-11 & 2012-13) respectively for A.Ys. 2010-11 & 2012-13 under Section 153C r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
At the outset, Learned counsel appearing for the assessee submitted that the tax effect on the amount disputed by the Revenue in the present appeals are below the monetary limit of Rs.60,00,000/-. Hence, appeal is not maintainable.
Learned Departmental Representative fairly accepted the aforesaid factual position. However, he submitted, liberty may be granted to Revenue to revive the appeal, in case, subsequently it is found that the tax effect on the amount disputed is more than Rs.60,00,000/- or the appeal is covered by any of the exceptions provided to the tax effect circular.
We have considered the rival submissions and perused the materials on record. After perusing the respective orders of the departmental authorities and the facts mentioned in the memorandum of appeal filed in Form No. 36, we find that the tax effect on the amount disputed by the Revenue in the present appeal is below the monetary limit of Rs.60,00,000/- fixed in CBDT Circular No. 05/2024 dated 15.03.2024 for filing an appeal before the Tribunal. There is nothing on record to suggest that the appeal of Revenue is protected by any of the exceptions to the aforesaid circular. Thus, in our view, the present appeal is covered under CBDT Circular no. 05/2024 dated 15.03.2024. Accordingly, the appeal is deemed to have been withdrawn, hence, & 4093/Del/2025 Alok Dhir (AYs: 2010-11 & 2012-13) dismissed. However, liberty is granted to the Revenue to seek revival of the appeal if protected under any of the exceptions provided to the Circular noted above.
The appeals of the revenue are dismissed as low tax involved.
Order pronounced in the open Court on 16.10.2025