INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA CANTT vs. BIMLA GUPTA, AMBALA CANTT

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

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.

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.

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.

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