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 should not be regarded as affirming the CIT(A)’s order on merits, and the legal issues remain open for adjudication in an appropriate case. The appeal was dismissed.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
The present appeal has been filed by the Revenue against the order dated 12.02.2024 of the Commissioner of Income Tax (Appeals), NFAC Delhi [in short ‘the CIT (Appeals)] pertaining to assessment year 2017-18.
2. It is noted that the tax effect involved in the present appeal is Rs.9,75,379/-. 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 appeal so filed by the Revenue is not maintainable.
