ITA No.76/JODH/2024

Parties Involved

Facts Summary

The appeal was filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2017-18. The assessee submitted that the tax effect involved in this appeal is below the prescribed limit of Rs.60 lakhs, as fixed by the CBDT. The Tribunal heard both parties and perused the materials available on record. The Tribunal found that the appeal is not maintainable due to the low tax effect, i.e., less than Rs.60,00,000/-. Therefore, the appeal filed by the Revenue is dismissed.…

Legal Issues

• 1. Whether the appeal is maintainable due to low tax effect?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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  Delhi Bench benchAY 2017-18Dismissed