INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA CANTT vs. NIPUN GARG, AMBALA

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ITA 703/CHANDI/2024Status: DisposedITAT Chandigarh16 October 2024AY 2016-17Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)5 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 in terms of CBDT Circular No. 09/2024, appeals with a tax effect below Rs. 60 lacs are not maintainable. Therefore, the appeals filed by the Revenue were dismissed.

What were the facts?

The Revenue filed nine appeals before the ITAT against separate orders of the CIT(A). The tax effect in all these appeals was below Rs. 60 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT based on the monetary limit prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 09/2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

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

For Respondent: Ms. Tarundeep Kaur, Addl. CIT, Sr.DR
Hearing: 15.10.2024Pronounced: 16.10.2024

Heard together (7 matters)

ITA No. 641/CHD/2024
ITA 509/CHD/2024
ITA 520/CHD/2024
ITA 961/CHD/2024
ITA 898/CHD/2024
ITA 988/CHD/2024
ITA No. 844/CHD/2024

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

आदेश/ORDER

PER BENCH

1.

These nine appeals have been filed by the Revenue against the separate order of the Ld. CIT(A) as per the details given below:

A.Y. S.No. Appeal No. Date of order Tax Effect involved of the CIT(A) 1. ITA 703/CHD/2024 16.04.2024 2016-17 Rs. 19,04,238/- 2. ITA 704/CHD/2024 16.04.2024 2015-16 Rs. 15,92,751/- 3. ITA 509/CHD/2024 08.03.2024 2015-16 Rs. 53,31,754/- 4. ITA 520/CHD/2024 07.03.2024 2015-16 Rs. 53,45,259/- 5. ITA 641/CHD/2024 27.03.2024 2014-15 Rs. 50,23,545/- 6. ITA 844/CHD/2024 14.06.2024 2020-21 Rs. 50,148/- 7. ITA 961/CHD/2024 16.07.2024 2012-13 Rs. 2,38,618/- 8. ITA 898/CHD/2024 28.06.2024 2017-18 Rs. 55,74,394/- 9. ITA 988/CHD/2024 24.07.2024 2017-18 Rs. 1,34,233/-

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 appeals filed by the Revenue are not maintainable.

3.

In view of the above facts and circumstances, the present appeals filed by the Department are dismissed due to &704/CHD/2024, ITA 509/CHD/2024, ITA 520/CHD/2024 ITA 641/CHD/2024,844/CHD/2024 ITA 961/CHD/2024, ITA 898/CHD/2024 & ITA 988/CHD/2024 5 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.

5.

In the result, all the appeals of the Revenue are dismissed.

Order pronounced on 16th October,2024.

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