DY/ASSTT.COMMISSIONER OF INCOME TAX, CC-1, KANPUR vs. SMT. STUTI DALMIA, KANPUR

(C) At the time of hearing before us, it was observed, on perusal of Form- 36 in which the appeal has been filed, that the total tax effect is stated to be Rs.60,00,000/-, Rs.50,50,000/- and Rs.51,10,000/- respectively. The aforesaid two amounts are below Rs.60,00,000/- and one amount is Rs.60,00,000/-. As instructed by Central Board of Direct Taxes, for filing the appeal in Income Tax Appellate Tribunal against order of the learned , 6 & 7/Lkw/2023 Assessment Year:2017-18 3 CIT(A), if the tax effect is upto Rs.60,00,000/- no appeal should be filed by Revenue before the Income Tax Appellate Tribunal. Representatives of both sides, the learned Sr. D.R. for Revenue and the learned A.R. for the assessee were in agreement that the tax effect being Rs.60 lac or below, these appeals are not maintainable and should be dismissed.

(D) In view of foregoing and as representatives of both sides are in agreement on this, these appeals are dismissed in limine without admitting the appeals and without going into the merits of the cases.

(E) In the result, all the appeals filed by the Revenue are dismissed as not maintainable.

(Order pronounced in the open court on 26/11/2024)