ITA No.1867/Chny/2024 (AY 2015-16)

Parties Involved

Facts Summary

This case involves an appeal by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals) for the Assessment Year 2015-16. The appeal was filed 41 days after the prescribed time, but the delay was condoned. The tax effect of the relief granted by the Ld.CIT(A) was below ₹60 lakhs, and as per the CBDT Circular No.09 of 2024, the monetary limit for filing appeals before the ITAT was revised from ₹50 lakhs to ₹60 lakhs. The Ld.DR conceded that the appeal was covered by the CBDT Circular, but the Revenue submitted that the appeal might fall under an exceptional clause. The appeal was dismissed as not maintainable/withdrawn on the strength of the CBDT Circular.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Tax effect of the relief granted by the Ld.CIT(A)
• 3. Appeal maintainability under CBDT Circular No.09 of 2024

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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