ACIT(EXEMPTION), CHANDIGARH vs. HARYANA POLICE WELFARE AND SPORTS SOCIETY, PANCHKULA

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ITA 866/CHANDI/2023Status: DisposedITAT Chandigarh19 November 2024AY 2016-17Bench: SHRI. KRINWANT SAHAY (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 ITAT dismissed the appeal filed by the Department. This dismissal was based on the CBDT Circular specifying a monetary limit for appeals.

What were the facts?

The Department filed an appeal before the ITAT against the order of the CIT(A). The tax effect involved in the appeal was less than Rs. 60 lacs.

What were the issues?

The primary issue was the maintainability of the appeal due to low tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Order PER PARESH M. JOSHI, J.M. : This is an appeal filed by the Department against the order of the Ld. CIT(A)/NFAC, Delhi dt. 08/11/2023 pertaining to Assessment Year 2016-17.

2.

It is noted that the tax effect involved in all the present appeals is less than Rs.60 lacs. Accordingly, in terms of the CBDT 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, the appeal filed by the Revenue is not maintainable.

3.

In view of the above facts and circumstances, the present appeals 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 appeals 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.

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