ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE BAREILLY, BAREILLY V. M/S HSJ BUILDERS & DEVELOPERS PRIVATE LIMITED, BADAUN

ITA 431/LKW/2025

AI Insights

The case involves an appeal by the A.C.I.T., Central Circle, Bareilly against M/s HSJ Builders & Developers Private Limited concerning the assessment year 2012-13. The appeal was filed against the order of the Commissioner of Income Tax (Appeals) dated 07/04/2025. However, during the proceedings, it was noted that the tax effect involved was Rs. 32,44,500, which is below the threshold of Rs. 60,00,000 set by the Central Board of Direct Taxes for filing appeals in the Income Tax Appellate Tribunal. Both parties agreed that the appeal was not maintainable under these circumstances, leading to its dismissal in limine without consideration of the case's merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779979 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHWETA MITTAL
• Assessee Lawyers: VACHASPATI
• Keywords: Tax effect

Judgement Text

"I.T.(SS)A. No.431/Lkw/2025 C.O.No.65/Lkw/2025 Assessment Year:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. No.431/Lkw/2025 Assessment year:2012-13 A.C.I.T., Central Circle, Bareilly. Vs. M/s HSJ Builders & Developers Private Limited, Kamla Nehru Marg, Civil Lines, Bareilly. PAN:AACCH9127N (Appellant) (Respondent) C.O.No.65/Lkw/2025 (in I.T.(SS)A. No.431/Lkw/2025) Assessment year:2012-13 M/s HSJ Builders & Developers Private Limited, Kamla Nehru Marg, Civil Lines, Bareilly. PAN:AACCH9127N Vs. A.C.I.T., Central Circle, Bareilly. (Appellant) (Respondent) O R D E R PER BENCH: (A) This appeal vide I.T.(SS)A.No.431/Lkw/2025 has been filed by Revenue for assessment year 2012-13 against impugned appellate order dated 07/04/2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1075513481(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Appellant by Ms. Shweta Mittal, C.A. Respondent by Shri Vachaspati, CIT (D.R.) Printed from counselvise.com I.T.(SS)A. No.431/Lkw/2025 C.O.No.65/Lkw/2025 Assessment Year:2012-13 2 (B) At the time of hearing before us, it was observed, on perusal of Form- 36 in which the appeal has been filed, that the total tax effect is stated to be Rs.32,44,500/- which is below the prescribed limit of Rs.60,00,000/-, as instructed by Central Board of Direct Taxes, for filing an appeal in Income Tax Appellate Tribunal against order of the learned CIT(A). Representatives of both sides, the learned CIT (D.R.) and the learned A.R. for the assessee were in agreement that the tax effect being below the minimum prescribed limit of Rs.60,00,000/-, this appeal is not maintainable and should be dismissed. (C) In view of foregoing and as representatives of both sides are in agreement on this, this appeal is dismissed in limine without admitting the appeal and without going into the merits of the case. (D) By way of abundant caution, we clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal; if deemed fit, if it is found that the appeal is otherwise maintainable despite the tax effect being below Rs.60 lakhs. (E) Since we have dismissed the appeal of Revenue as not maintainable due to low tax effect, the Cross Objections filed by the assessee has become infructuous and is dismissed. (F) In the result, the appeal of Revenue and Cross Objection of the assessee are dismissed. (Order pronounced in the open court on 17/10/2025) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:17/10/2025 *Singh Printed from counselvise.com I.T.(SS)A. No.431/Lkw/2025 C.O.No.65/Lkw/2025 Assessment Year:2012-13 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Asstt. Registrar Printed from counselvise.com "