Income Tax Appeal No.1806/Chny/2024

Parties Involved

Facts Summary

The appeal filed by the Revenue against the order dated 01.12.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17. The Revenue filed an affidavit stating reasons for the delay of 148 days in filing the appeal, which were found to be bonafide. The assessee did not represent or seek adjournment, leading to the assessee being called absent and set exparte. The tax effect in the appeal was less than the monetary limit of ₹.60,00,000/- fixed by the CBDT to file an appeal before the Tribunal as per the CBDT Circular No. 06/2024, dated 17.09.2024. The Revenue authorities were precluded from filing the appeal before the Tribunal due to the tax effect being less than the specified limit.…

Legal Issues

• 1. Delay in filing the appeal by the Revenue
• 2. Absence of the assessee and setting exparte
• 3. Tax effect being less than the monetary limit

Judgment Outcome

Decided in favour of Revenue.

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