REGARDING MONETORY LIMIT APPLICABILITY FOR ITAT APPEAL
This query is : Resolved
20 September 2025
IF ORIGINAL ASSESSMENT ORDER WAS OF F.Y. 2018-19 AND ORDER U/S 250 OF CIT ABOUT NIL DEMAND WAS ISSUED IN F.Y. 2025-26 THEN WHETHER DEPARTMENT CAN FILE APPEAL BY CONSIDERING MONETORY LIMIT OF ORIGINAL ORDER OR CIT ORDER?
20 September 2025
If the original assessment order was for F.Y. 2018-19, but the final order (u/s 250 of the Income Tax Act) causing nil demand was issued in 2025-26, the department must consider the monetary limit applicable as on the date of the CIT(A) order (i.e., in 2025-26) and not the limit prevailing during the original assessment. This is per CBDT Circulars and appellate practice, which require the applicable monetary threshold for departmental appeals to be determined with reference to the date of the appealable order—here, the CIT(A) order under section 250.
20 September 2025
CBDT Circular No. 5/2024 (March 2024) and follow-up notification in September 2024 increased monetary limits for filing appeals.
For appeals before ITAT, High Court, and Supreme Court, the revised limits must be used when evaluating the department's right to appeal—regardless of when the original assessment was conducted.
For appeals before ITAT, High Court, and Supreme Court, the revised limits must be used when evaluating the department's right to appeal—regardless of when the original assessment was conducted.
20 September 2025
The CBDT revises monetary limits for departmental appeals periodically.
The relevant monetary ceiling for filing an appeal is always determined based on the date of the order against which the department seeks to appeal—not the original assessment date.
Latest instructions (e.g., Circulars issued in 2024) clarify that enhanced monetary limits apply to all appeals filed henceforth, as well as pending appeals.
If the CIT(A) order under section 250 was issued in F.Y. 2025-26, the department must apply the monetary limits prescribed as of 2025-26 to decide whether to appeal against the CIT(A) order.
These limits are not retrospective to the date of the assessment or the assessment order.
The relevant monetary ceiling for filing an appeal is always determined based on the date of the order against which the department seeks to appeal—not the original assessment date.
Latest instructions (e.g., Circulars issued in 2024) clarify that enhanced monetary limits apply to all appeals filed henceforth, as well as pending appeals.
If the CIT(A) order under section 250 was issued in F.Y. 2025-26, the department must apply the monetary limits prescribed as of 2025-26 to decide whether to appeal against the CIT(A) order.
These limits are not retrospective to the date of the assessment or the assessment order.
21 September 2025
Good luck....
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- TAN for Partnership
- Treatment of Pension ?annuity returns on PMVY
- Sales return eway bill
- Specified Profession
- GST ON DAMAGED GOODS
- CA IPCC Registeration in 2012, Is my registration Active or Expired
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
