DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW V. M/S. SMT. SAROJ SINGH SHIKSHAN SANSTHAN, LUCKNOW

ITA 535/LKW/2018

AI Insights

The case involves an appeal by the Revenue against the order of the learned Commissioner of Income Tax (Appeals)-4, Lucknow, concerning the assessment year 2014-15. The appeal was filed in the Income Tax Appellate Tribunal, Lucknow Bench. During the hearing, it was noted that the total tax effect was below the prescribed limit of Rs.60,00,000, as per the instructions from the Central Board of Direct Taxes for filing an appeal in such cases. Both parties' representatives agreed on this point, leading to the dismissal of the appeal in limine without consideration of the case's merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791020 (ITAT-LUCKNOW)
• Duration Of Justice: 7 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 26-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATAP GUPTA
• Assessee Lawyers: AMIT KUMAR
• Keywords: Tax effect

Judgement Text

"I.T.A. No.535/Lkw/2018 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.535/Lkw/2018 Assessment Year:2014-15 D.C.I.T. (Exemptions), Lucknow Vs. M/s. Smt. Saroj Singh Shikshan, Sansthan, 8 Mal Avenue, Lucknow. PAN: AABAS 0871P (Appellant) (Respondent) O R D E R PER: NIKHIL CHOUDHARY, AM This appeal has been filed by Revenue for assessment year 2014-15 against impugned appellate order dated 13/04/2018 passed by learned Commissioner of Income Tax (Appeals)-4, Lucknow [“CIT(A)” for short]. 2. 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 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 Sr. D.R. for Appellant by Shri Pratap Gupta, CA. Respondent by Shri Amit Kumar, D.R. Printed from counselvise.com I.T.A. No.535/Lkw/2018 Assessment Year:2014-15 2 Revenue 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. 3. 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. 4. 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. 5. In the result, the appeal filed by the Revenue is dismissed as not maintainable. (Order pronounced in the open court on 12/12/2025) Sd/- Sd/- (Kul Bharat) (Nikhil Choudhary) Vice President Accountant Member Dated: 12/12/2025 Aks/- Printed from counselvise.com I.T.A. No.535/Lkw/2018 Assessment Year:2014-15 3 Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Printed from counselvise.com "