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Revenue Appeal Dismissed Due to Low Tax Effect Under CBDT Limit
Case Law Details
- Case Name
- ITO Vs Kailash Chander (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chandigarh
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ITO Vs Kailash Chander (ITAT Chandigarh)
The Revenue appealed against the CIT(A) order dated 12.02.2024 for assessment year 2017–18. The Tribunal noted that the tax effect involved was ₹9,75,379, which is below the monetary limit of ₹60 lakh specified in CBDT Circular No. 09/2024 dated 17.09.2024 for filing appeals before the ITAT. As a result, the appeal was held to be not maintainable and dismissed due to low tax effect. The Tribunal granted liberty to the Department to seek recall if the case falls under any exception provided in the circular. It also clarified that the dismissal shou...
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