INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA CANTT vs. BIMLA GUPTA, AMBALA CANTT
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI VIKRAM SINGH YADAV & SHRI PARESH M. JOSHI
आदेश/ORDER
PER BENCH
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/-
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
ITA No.703 &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.
Order pronounced on 16th October,2024.
Sd/- Sd/- ( PARESH M. JOSHI) (VIKRAM SINGH YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER ‘Poonam’
आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
