Income Tax Act, 1961, Section 254

Appeal (Tribunal)--Maintainability--Low tax effect

Conclusion: Where tax effect involved in appeal filed by Revenue before Tribunal was below the prescribed limit of Rs. 60,00,000, as instructed by CBDT for filing appeal before Tribunal against order of CIT(A), the said appeal would not be maintainable.

Revenue filed appeal before Tribunal against order of CIT(A). Held: It was found that in instant appeal filed by Revenue, total tax effect was Rs. 26,000 only, which was below the prescribed limit of Rs. 60,00,000, as instructed by CBDT for filing appeal before Tribunal against order of CIT(A). Therefore, the said appeal was not maintainable and hence, dismissed in limine.

Decision: Against revenue

IN THE ITAT, LUCKNOW BENCH 'SMC,

ANADEE NATH MISSHRA, A.M.

Income Tax Officer, v. Iqbal Ahmad

I.T.A. No.522/Lkw/2025

A.Y. 2024-25

4 December 2025

Appellant by: None

Respondent by: R.R.N. Shukla, Addl. CIT, (D.R.)

ORDER

This appeal vide I.T.A. No.522/Lkw/2025 has been filed by Revenue for assessment year 2024-25 against impugned appellate order dated 30-6-2025 (DIN & Order No.ITBA/APL/S/250/2025-26/1078041702(l) of Commissioner of Income Tax (Appeals) ["Commissioner (Appeals)" for short].

At the time of hearing before us, it was observed, on perusal of Form-36 in which the appeal has been filed, that the total tax effect is stated to be Rs.26,000 only which is below the prescribed limit of Rs.60,00,000, as instructed by Central Board of Direct Taxes, for filing an appeal in Income Tax Appellate Tribunal against order of the learned Commissioner (Appeals). Representatives of both sides, the learned Senior Departmental Representative for Revenue and the learned Authorised Representative for the assessee were in agreement that the tax effect being below the minimum prescribed limit of Rs.60,00,000, this appeal is not maintainable and should be dismissed.

In view of foregoing and as representatives of both sides are in agreement on this, this appeal is dismissed in limine without admitting the appeal and without going into the merits of the case.

By way of abundant caution, we clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal; if deemed fit, if it is found that the appeal is otherwise maintainable despite the tax effect being below Rs.60 lakhs.

(E) In the result, the appeal filed by the Revenue is dismissed as not maintainable.

(Order pronounced in the open court on 4-12-2025)