ITA Nos. 333 to 336/RPR/2024

Parties Involved

Facts Summary

The appeals filed by the Department were directed against the orders passed by ADDL/JCIT(A) in the cases of the aforementioned assessee societies. The appeals arose from the orders passed by the A.O. u/s 143(3) of the Income-tax Act, 1961 for A.Ys. 2011-12, 2013-14 and 2017-18. The Central Board of Direct Taxes (CBDT) had amended the monetary limit for filing of appeals before the ITAT, High Courts and SLPs/Appeals before Supreme Court. The tax effect involved in the appeals was below the monetary limit of Rs.60,00,000/-. The Departmental Representative requested to raise exceptions and seek recall of the dismissal of the appeal. The Judicial Member agreed with the contentions and allowed the appellant to point out the exceptions.…

Legal Issues

• 1. Whether the appeals filed by the Department are maintainable under the monetary limit of Rs.60,00,000/-?

Judgment Outcome

Decided in favour of Revenue.

Similar Judgements

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

  B Bench, Delhi benchAY 2002-03 & 2003-04Dismissed

• Portescap India Pvt. Ltd. Vs. ACIT-2(3)(1)

  Mumbai bench

• Income Tax Officer, Naidu vs. Tampersara Service Cooperative Society Limited

  Cuttack bench

• Income Tax Officer, Naidu Sankul Building, Railway Station Road, Bargarh Vs. Tora Service Cooperative Sociey Limited, Tora SCS Ltd., PO: Tora, Bargarh

  Cuttack bench

• ITO, Ward-30(1), Kolkata Vs Sarojesh Chandra Mukherjee

• DCIT CC-1(4) Kolkata Vs Dinesh Agarwal

  Kolkata Bench benchAY 2022-2023Dismissed