DY . CIT CENTRAL CIRCLE-2(2), NAGPUR V. SHRI RAJESH R SARDA , NAGPUR

ITA 128/NAG/2018

AI Insights

The case involves two appeals by the Revenue against the separate orders of the CIT(A) 1, Nagpur, for the Assessment Years 2013-14 and 2014-15. The appeals were filed by the DCIT and ACIT, Central Circle 1(2), Nagpur, against Shri Rajesh R. Sarda and Shri Ramswarup S. Sarda, respectively. The primary issue was the maintainability of the appeals based on the monetary limits set by the CBDT. The tribunal found that the tax effects involved in both appeals were below the prescribed limit, leading to the dismissal of the appeals.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837785 (ITAT-NAGPUR)
• Duration Of Justice: 7 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PANKAJ KUMAR
• Assessee Lawyers: K.P. DEWANI
• Keywords: Tax effect

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 128/NAG/2018 (AY : 2013-14) (Physical hearing) DCIT, Central Circle –2(2), Nagpur Aayakar Bhawan, 2nd Floor, Room No. 207, Telangkhedi Road, Nagpur – 440001 (MS). Vs Shri Rajesh R. Sarda 1st Floor, Ramsons, 46, Humpyard Road, Dhanoli, Nagpur. – 440018. [PAN: AHAPS4925M] Appellant / Revenue Respondent / Assessee & ITA No. 89/NAG/2019 (AY : 2014-15) (Physical hearing) ACIT, Central Circle –2(2), Nagpur Aayakar Bhawan, 2nd Floor, Room No. 207, Telangkhedi Road, Nagpur – 440001 (MS). Vs Shri Ramswarup S. Sarda 14, Daga Lay–out, North Abbazari Road, Nagpur – 440033. [PAN: ABOPS7386L] Appellant / Revenue Respondent / Assessee Assessee by Shri K.P. Dewani, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 16.02.2026 Date of pronouncement 16.02.2026 Order under section 254(1) of Income Tax Act PER BENCH: 1. These two appeals by Revenue are directed against the separate orders of ld. CIT(A) – 3, Nagpur dated 26.03.2018 & 22.02.2019 for Assessment Year (A.Y.) 2013–14 & 2014–15 respectively. 2. Perusal of record shows that tax effect involved in these two appeals are less than the monetary limit fixed by CBDT for filing appeal by Revenue before Tribunal. Printed from counselvise.com Rajesh R. Sarda & Ramswarup S. Sarda ITA 128/Nag/2018 & ITA 89/Nag/2019 2 3. In ITA No. 128/Nag/2018, the tax effect is `. 57,21,290 & in ITA No. 89/Nag/2019, the tax effect is `. 58,40,549/–. Thus, considering the fact that tax effect in these appeals is less than the monetary limit, therefore, both the appeals are not maintainable and dismissed as such. However, in case at later stage, it is discovered the tax effect is more than `. 60,00,000/– or the case(s) falls in any exception clause of CBDT circular dealing with tax effect, the revenue is given liberty to file M.A. for reviving these appeals. In the result, grounds of both the appeals of Revenue are dismissed. 4. In the result, both the appeals of the Revenue are dismissed. Order pronounced in open court on 16/02/2026 Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 16/02/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and By order (5) Guard file. Assistant Registrar ITAT, Nagpur Printed from counselvise.com "