ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA vs. KONARK RAJHANS ESTATES PRIVATE LIMITED, PANCHKULA

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ITA 802/CHANDI/2024Status: DisposedITAT Chandigarh22 October 2024AY 2012-13Bench: SHRI A.D. JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)6 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 appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circular. The appeals were dismissed on this ground.

What were the facts?

The Revenue filed multiple appeals before the ITAT against orders of the CIT(A)/NFAC for various assessment years. The tax effect in all these appeals was found to be below the monetary limit prescribed by CBDT Circular No. 09/2024.

What were the issues?

The primary issue was the maintainability of Revenue's appeals before the ITAT when the tax effect was below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

CBDT Circular No.09/2024

AI-generated summary — verify with the full judgment below

Heard together (6 matters)

ITA No. 546/CHD/2024
ITA No. 802/CHD/2024
ITA No. 1440/CHD/2019
ITA No. 424/CHD/2023
ITA No. 977/CHD/2024
ITA No. 407/CHD/2024

Read from the judgment's own cause title. This page is filed under one of them.

546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 4 आदेश/Order Per Krinwant Sahay, A.M.:

The captioned appeals have been filed by the Revenue against the separate orders of the ld. CIT(A) / CIT(A), National Faceless Appeal Centre (NFAC), Delhi pertaining to different assessment years, as per the following details: - of CIT(A) Order dated / NFAC 1 546/CHD/2024 CIT(A)- 19.02.2024 5,Ludhiana 2 802/Chd/2024 CIT(A),NFAC, 27.05.2024 Delhi 3 1440/Chd/2019 CIT(A)-1, 08.08.2019 Chandigarh 4 424/Chd/2023 CIT(A)-5, 10.04.2023 Ludhiana 5 977/Chd/2024 CIT(A), NFAC, 24.07.2024 Delhi 6 407/Chd/2024 CIT(A), NFAC 15.02.2024 Delhi

2.

During the course of hearing, none appeared on behalf of the Assessee in for assessment year 2016-17 and 407/Chd/2024 for A.Y. 2017-18. From 546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 5 the records, it is noted that the tax effect involved in the captioned appeals are as under: - of Tax effect (in Rs.) 1 546/CHD/2024 56,31,819/- 2 802/Chd/2024 52,53,796/- 3 1440/Chd/2019 57,98,276 4 424/Chd/2023 9,38,612/- 5 977/Chd/2024 53,06,572/- 6 407/Chd/2024 57,07,915/-

3.

It is noted that the tax effect involved in the captioned appeals is less than the prescribed monetary limit. 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 appeals so filed by the Revenue are not maintainable.

4.

In view of the above facts and circumstances, the aforesaid appeals filed by the Department are 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.

546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 6 5. It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the orders 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 appeals of the Revenue are dismissed.

Order pronounced on 22.10.2024.

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