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Facts
The Revenue filed a petition for reconstruction of a lost file concerning an appeal with a tax effect of Rs. 4,83,752. The original appeal was filed against an order where the CIT(A) deleted an addition of Rs. 15,65,540. The appeal was subsequently found to be below the monetary limit for departmental appeals.
Held
The Tribunal observed that the tax effect of the appeal was below Rs. 60 lakhs, which is the revised monetary limit set by CBDT Circular No.09/2024. Therefore, the Tribunal considered the appeal not maintainable.
Key Issues
Whether the appeal is maintainable given the revised monetary limit prescribed by the CBDT for departmental appeals. Whether the reconstruction of the file is necessary when the appeal is otherwise not maintainable.
Sections Cited
147, 148, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI
Order
: 19.09.2025 O R D E R
PER S. RIFAUR RAHMAN, AM :
The Revenue filed a petition seeking reconstruction of the file of M/s. Progressive Infovision Pvt. Ltd., PAN AADCP8401G which was filed by the Revenue before the ITAT bearing since the file was not traceable. Based on the application from the Revenue, we heard the case today for reconstructing the file. During the proceedings, the Bench observe that the appeal is preferred by the Revenue having tax effect of Rs.4,83,752/- only. Further we observe that ld. CIT (A) has deleted the addition of Rs.15,65,540/- relating to the issue of claim of legal and professional charges. After considering the submissions of the assessee, ld. CIT (A) deleted the addition based on the observation that TDS has been already deducted by the assessee on the abovesaid payments. Against the abovesaid order, Revenue filed an appeal before the ITAT. Since the case of the Revenue was for reconstruction of the file, after considering the overall facts on record, we observe that even after reconstructing the file it will not serve any purpose considering the fact that tax effect in this case is only Rs.4,83,752/- and proceeded to decide the appeal itself.
This appeal is filed by the Revenue against the order of the ld. Commissioner of Income-tax (Appeals)-XVII, Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 01.08.2014 pertaining to Assessment Year 2011-12.
At the time of hearing, we observe that the tax effect in the appeal filed by the Revenue is below Rs. 60 lakhs. The CBDT in its Circular No.09/2024 dated 17.09.2024 has recently revised the monetary limit for filing of the departmental appeal to the ITAT at Rs. 60 lakhs. Ld. DR of the Revenue did not controvert the aforesaid proposition.
In view of the above position, we notice that the tax effect in appeal preferred by the Revenue is below Rs.60 lakhs, we deem it proper to dismiss the appeal of the Revenue in the light of the latest Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable.
In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on this 19th day of September, 2024 after the conclusion of the hearing.