DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. DHANCOT FIBRES PRIVATE LIMITED, KOLKATA

ITA 531/KOL/2026Status: DisposedITAT Kolkata17 September 2026AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the monetary limit prescribed by the CBDT circular. As the revenue did not clearly suggest an applicable exception clause, the appeal was dismissed.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order. The tax effect involved in the appeal was Rs. 46,53,992/-, which was below the prescribed threshold limit of Rs. 60,00,000/- as per CBDT circulars. The revenue failed to clearly specify which exception clause was applicable.

What were the issues?

Whether the revenue's appeal should be entertained when the tax effect is below the prescribed monetary limit and no specific exception clause from the CBDT circular is clearly invoked.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

For Respondent: Shri Subrahmanyam Tota, Sr. DR
Hearing: 17.09.2026Pronounced: 17.09.2026

Per George Mathan, JM: This is an appeal filed by the revenue against the order of the CIT(A)- 20, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-20/10544/2013-14 dated 26.09.2025 for the assessment year 2014-15. 2. Miss Vidhi Ladhi, AR represented on behalf of the assessee and Shri Subrahmanyam Tota, Sr. DR represented on behalf of the revenue.

3.

The ld. AR on behalf of the assessee has submitted that the tax effect involved in the instant appeal filed by the revenue is Rs.46,53,992/- which is evident from the grounds raised by the revenue and the same is below the prescribed threshold limit of Rs.60,00,000/- as per latest CBDT’s circular no.09/2024 dated 17.09.2024. It was t

The order continues below.

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