Case Law Details
DCIT Vs Gurmal Singh (ITAT Chandigarh)
ITAT Chandigarh dismissed the appeals filed by the revenue since the tax effect involved in the same is less than prescribed monetary limit of Rs. 60 lacs in terms of the CBDT Circular No.09/2024 dated 17.09.2024.
Facts- The present appeals are preferred by the revenue against the separate orders of the ld. CIT(A) / CIT(A), National Faceless Appeal Centre (NFAC), Delhi pertaining to different assessment years.
Conclusion- Held that it is noted that the tax effect involved in the captioned appeals is less than the prescribed monetary limit. 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 so filed by the Revenue are not maintainable.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
The captioned appeals have been filed by the Revenue against the separate orders of the ld. CIT(A) / CIT(A), National Faceless Appeal Centre (NFAC), Delhi pertaining to different assessment years, as per the following details: –
| S.No. | ITA No. | Order of CIT(A) / NFAC |
Order dated |
| 1 | 546/CHD/2024 | CIT(A)- 5, Ludhiana | 19.02.2024 |
| 2 | 802/Chd/2024 | CIT(A),NFAC, Delhi | 27.05.2024 |
| 3 | 1440/Chd/2019 | CIT(A)-1, Chandigarh | 08.08.2019 |
| 4 | 424/Chd/2023 | CIT(A)-5, Ludhiana | 10.04.2023 |
| 5 | 977/Chd/2024 | CIT(A), NFAC, Delhi | 24.07.2024 |
| 6 | 407/Chd/2024 | CIT(A), NFAC Delhi | 15.02.2024 |
2. During the course of hearing, none appeared on behalf of the Assessee in ITA Nos. 1440/Chd/2019 for assessment year 2016-17 and 407/Chd/2024 for A.Y. 2017-18. From the records, it is noted that the tax effect involved in the captioned appeals are as under: –
| S.No. | ITA No. | Amount of Tax effect (in Rs.) |
| 1 | 546/CHD/2024 | 56,31,819/- |
| 2 | 802/Chd/2024 | 52,53,796/- |
| 3 | 1440/Chd/2019 | 57,98,276 |
| 4 | 424/Chd/2023 | 9,38,612/- |
| 5 | 977/Chd/2024 | 53,06,572/- |
| 6 | 407/Chd/2024 | 57,07,915/- |
3. It is noted that the tax effect involved in the captioned appeals is less than the prescribed monetary limit. 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 so filed by the Revenue are not maintainable.
4. In view of the above facts and circumstances, the aforesaid appeals filed by the Department are dismissed due to 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.
5. It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the orders of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.
6. In the result the appeals of the Revenue are dismissed.
Order pronounced on 22.10.2024.
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