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Facts
The Revenue filed an appeal against the order of the CIT(A)/NFAC for A.Y. 2017-18. It was noted that the tax effect involved in the appeal was less than Rs. 60 lakhs, a fact which was not controverted by the Departmental Representative.
Held
The Tribunal held that the appeal filed by the Revenue was not admissible. This was in accordance with CBDT Circular No. 09/2024, which specifies a monetary limit of Rs. 60 lakhs for filing appeals by the department before the ITAT. Consequently, the appeal was dismissed.
Key Issues
Whether the Revenue's appeal was maintainable before the ITAT when the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 09/2024.
Sections Cited
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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,
Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA
This appeal by the Revenue is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 28.05.2024 pertaining to A.Y 2017-18.
At the outset, we noted that the grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be dismissed in Page 1 of 3 ITO Vs. Kiran Ahuja [A.Y 2017-18 the light of the CBDT Circular No. 09/2024 dated 17.09.2024 by which the Board has revised the monetary limit at Rs. 60 lakhs for filing of appeals by the department before the ITAT. The appeal of the Revenue being not admissible in the light of the CBDT Circular [supra] is accordingly, dismissed.
Order pronounced in open court on 28.08.2025.