ITA No. 1140/KOL/2023

Parties Involved

Facts Summary

The appeal is preferred by the Revenue against the orders of ld. Commissioner of Income Tax (Appeals) dated 1st August, 2022 for assessment year 2019-20. The tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/-. As per CBDT Instruction bearing No. 9 of 2024 issued on 17th September, 2024, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable.…

Legal Issues

• 1. Whether the appeal of the Revenue is maintainable?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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