ITA Nos. 251 to 254/PAT/2023

Parties Involved

Facts Summary

These appeals are preferred by the Revenue against the orders of ld. Commissioner of Income Tax (Appeals)-3, Patna, all dated 26th May, 2023 for assessment years 2015-16 to 2018-2019. 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, these cases do not fall in any of the exceptions and, these appeals are not maintainable.…

Legal Issues

• 1. Whether the appeals are maintainable?

Judgment Outcome

Decided in favour of Revenue.

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