INCOME TAX OFFICER, TDS W-2, CHANDIGARH vs. H.P. SINGH AND OTHERS, MOHALI

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ITA 301/CHANDI/2024Status: FixedITAT Chandigarh16 December 2024AY 2013-14Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable due to the low tax effect. The appeal was dismissed on this ground, with liberty to seek recall if exceptions applied.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for assessment year 2013-14. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT circular.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI VIKRAM SINGH YADAV & SHRI PARESH M. JOSHI

For Appellant: Shri Sandeep Yadav, Advocate
For Respondent: Shri Vivek Vardhan, JCIT, Sr.DR
Hearing: 27.11.2024Pronounced: 16.12.2024

आदेश/ORDER PER PARESH M. JOSHI, JM

1.

This is an appeal filed by the Revenue against the order of the Ld. CIT(A), Mumbai dated 01.02.2024 pertaining to assessment year 2013-14.

2.

It is noted that the tax effect involved in the present appeal is below the monetary limit prescribed by the CBDT vide Circular No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs. A.Y. 2013-14 2 Therefore, the appeal so filed by the Revenue is not maintainable.

3.

In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular.

4.

It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.

5.

In the result the appeal of the Revenue is dismissed.

Order pronounced on 16.12.2024.

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