ITA No. 104/PAT/2021 (A.Y. 2011-2012) Prominent Financial Advisory Pvt. Limited & ITA Nos. 100 & 101/PAT/2021 (A.Ys. 2014-15 & 2015-16) Piyush & Associates Pvt. Limited

Parties Involved

Facts Summary

The appeals were preferred by the Revenue against the orders of the Commissioner of Income Tax (Appeals), Patna-3, dated October 11, 2021, for assessment years 2011-12, 2014-15, and 2015-16. The tax effect by virtue of relief given by the first appellate authority was less than Rs.60,00,000/-. As per CBDT Instruction No. 9 of 2024 issued on September 17, 2024, CBDT directed its subordinate authorities not to challenge the order of the Commissioner of Income Tax (Appeals) before the Tribunal if the tax effect by virtue of relief given by the Commissioner of Income Tax (Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. These cases did not fall in any of the exceptions, and the appeals were not maintainable.…

Legal Issues

• 1. Whether the appeals are maintainable?

Judgment Outcome

Decided in favour of Revenue.

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