INCOME TAX OFFICER, WARD-1(3), JALGAON, JALGAON V. AMRUT NANA CHAUDHARI, JALGAON

ITA 317/PUN/2025

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-1(3), Jalgaon against Amrut Nana Chaudhari, concerning the assessment year 2016-17. The appeal was directed against the order passed by the CIT(A)/NFAC, Delhi. The primary contention in the appeal was the monetary threshold for filing appeals set by the Central Board of Direct Taxes (CBDT) under Circular No.09/2024, which stipulates that appeals should not be filed if the tax effect does not exceed Rs.60 lakhs. The Revenue acknowledged that the tax effect in this case was below the threshold, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24664 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ TRIPATHI
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.317/PUN/2025 िनधाᭅरण वषᭅ / Assessment Year : 2016-17 ITO, Ward-1(3), Jalgaon. Vs. Amrut Nana Chaudhari, Zapat Bhawani Chowk, Parola, Jalgaon- 425111. PAN : AGXPC1906A Appellant Respondent आदेश / ORDER PER S. S. VISWANETHRA RAVI, JM: This appeal by the Revenue against the order dated 11.12.2024 passed by Ld. CIT(A)/NFAC, Delhi for the assessment year 2016-17. 2. It is stated before us that the tax effect in the present appeal is less than Rs.60 lakhs and therefore, the Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec.268A(1) of the IT Act comes Revenue by : Shri Manoj Tripathi Assessee by : None Date of hearing : 20.03.2025 Date of pronouncement : 24.03.2025 ITA No.317/PUN/2025 2 into play wherein, the monetary limit for filing the appeal by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of reducing the tax litigation. Vide para 5 of the said circular (supra) it is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not exceed Rs.60 lakhs, appeals should not be filed. And vide para 5 of the said circular (supra) it is also stated that in cases where the tax effect in the pending appeals before the Appellate Tribunal does not exceed Rs.60 lakhs, appeals should be withdrawn. Thus, taking a note of CBDT Circular No.09/2024, dated 17.09.2024 and considering the fact that the tax effect in the instant appeal is admittedly less than Rs.60 lakhs, therefore, the present appeal deserves to be dismissed as not pressed / not maintainable. However, we make it clear that the issues raised in the instant appeal are left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal falls in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling of the order if so advised. Accordingly, in the light of ITA No.317/PUN/2025 3 CBDT Circular No.09/2024 dated 17/09/2024, the appeal filed by the Revenue stands dismissed. 3. In the result, the appeal filed by the Revenue stands dismissed. Order pronounced on 24th day of March, 2025. Sd/- Sd/- (MANISH BORAD) (S. S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 24th March, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "