INCOME TAX OFFICER, WARD-1(2)(1), KANPUR V. JAI GOVIND SHUKLA, KANPUR

ITA 724/LKW/2025

AI Insights

The case involves an appeal by the Income Tax Officer, Ward 1 (2)(1), Kanpur against Jai Govind Shukla concerning the Assessment Year 2024-25. The appeal was brought before the Income Tax Appellate Tribunal, Lucknow, but was dismissed due to the monetary limit set by the CBDT for departmental appeals. The Department acknowledged that the tax effect in this case did not meet the threshold of Rs. 60 lakhs, leading to the dismissal of the appeal as per the guidelines provided in the CBDT Circular No.09/2024 dated 17.09.2024.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824758 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2024-2025
• Appeal Filed On: 14-10-2025
• Laws Referred To: CBDT Circular No.09/2024 dated 17.09.2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.724/LKW/2025 Assessment Year: 2024-25 The Income Tax Officer Ward 1 (2)(1) Kanpur v. Jai Govind Shukla Shop No.6,7, Panki Power House Market, Panki Kanpur (U.P) TAN/PAN:AXXPS3440G (Applicant) (Respondent) Applicant by: Shri R.R.N. Shukla, D.R. Respondent by: None O R D E R This appeal has been preferred by the Revenue against the order dated 25.08.2025, passed by the Addl/JCIT(A)-1, Mumbai for Assessment Year 2024-25. 2.0 None was present on behalf of the respondent-assessee when the appeal was called out for hearing nor was any adjournment application moved in this regard. However, looking into the facts of the case, I proceed to adjudicate the appeal ex- parte qua the respondent-assessee. 3.0 It is noticed that the tax effect involved in this appeal is below the fiscal limit for filing of appeals before the Tribunal by the Income Tax Department. The monetary limit for filing the appeal before the Tribunal by the Department as per CBDT Printed from counselvise.com ITA No.724/LKW/2025 Page 2 of 3 Circular No.09/2024 dated 17.09.2024 is Rs.60 lakhs. Therefore, the present appeal filed by the Department is not maintainable in view of the aforesaid CBDT Circular No.09/2024 dated 17.09.2024 and, therefore, the appeal of the Department is liable to be dismissed. 4.0 The ld. CIT (D.R.) fairly accepted this fact and admitted that the present Departmental Appeal would not survive in view of the monetary limit prescribed by the CBDT for filing of appeals by the Department before the ITAT, which is presently at Rs.60.00 lakhs. 5.0 Having gone through the records and in view of the fact that the tax effect in the captioned Departmental Appeal is less than Rs.60.00 lakhs, we are of the considered view that the Departmental Appeal becomes infructuous and is, therefore, liable to be dismissed. 6.0 In the final result, the Appeal of the Department stands dismissed. Order pronounced in the open Court on 31/12/2025. Sd/- [SUDHANSHU SRIVASTAVA] JUDICIAL MEMBER DATED:31/12/2025 JJ: Printed from counselvise.com ITA No.724/LKW/2025 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar/DDO Printed from counselvise.com "