ITA Nos. 266 & 267/PAT/2023

Parties Involved

Facts Summary

The case involves appeals by the Revenue against orders of the Commissioner of Income Tax (Appeals)-3, Patna, dated June 21, 2023, for assessment years 2016-2017 and 2017-2018. The appeals were dismissed as the tax effect by virtue of relief given by the first appellate authority was less than Rs.60,00,000/-. The dismissal was based on CBDT Instruction No. 9 of 2024, which directs subordinate authorities not to challenge orders if the tax effect is less than Rs.60,00,000/-. The appeals were dismissed for want of tax effect, but the Revenue has the option to file a Miscellaneous Application for revival if the tax effect is more or if the case falls under exceptions provided in the Instruction.…

Legal Issues

• 1. Whether the appeals are maintainable given the tax effect is less than Rs.60,00,000/-

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

Similar Judgements

• ITA Nos. 251 to 254/PAT/2023

  Patna bench

• 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

  Patna bench

• ITO, Ward-27(1), Haldia Vs. H Port Emp Co Socy Limited

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• Income Tax Officer Ward-4(3), Kolkata Vs. Abha Fuels Private Limited

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• ITA Nos. 1225 & 1226/Del/2007 M/s Flora Exports (AYs: 2002-03 & 2003-04)

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