What did the Tribunal hold?

The Tribunal dismissed the revenue's appeal based on CBDT Instruction No.9 of 2024, which directs subordinate authorities not to challenge orders of the CIT(A) before the Tribunal if the tax effect is below a certain threshold, unless exceptions apply.

The revenue filed an appeal against an order of the CIT(A) for AY 2022-23. The tax effect of the relief granted by the CIT(A) was less than Rs. 60,00,000/-.

What were the issues?

Maintainability of the revenue's appeal due to low tax effect as per CBDT instructions.

ITO vs M/S. Rigmadirappa Investments… | ITAT Kolkata 2026

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Praveen Das Chowdhury, Sr. DR

For Respondent: Shri Miraj D. Shah, AR

Hearing: 20.08.2026Pronounced: 01.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2522/KOL/2025 Assessment Years: (2022-23) ITO, M/s Rigmadirappa Investments Ward – 4(1), Vs. Pvt. Ltd., Kolkata 9, Hungerford Street, Kolkata – 700017, West Bengal [PAN: AABCR4145D] (Appellant) .. (Respondent) Appellant by : Shri Praveen Das Chowdhury, Sr. DR Respondent by: Shri Miraj D. Shah, AR Date of Hearing 20.08.2026 Date of Pronouncement 01.09.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

Thisappeal filed by the revenueis directed against order dated 19.08.2025by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2022-23.

We have heard rival submissions and perused the materials available on record including the grounds raised by the revenue and note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/-. As per the CBDT Instruction No.9 of 2024, dated 17.09.2024, the CBDT has directed its subordinate authorities not to challenge the order

ITA No.2522/Kol/2025/A.Y. 2022-23 ITO vs. Rigmadirappa Investments Pvt. Ltd. of ld. CIT(A) before Tribunal, if tax effect by virtue of relief given by the ld. CIT(A) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction (supra). Therefore, this case does not fall in any of the exceptions and, the present appeal is not maintainable.

On due consideration of the above facts and circumstances, we dismiss the appeal of the revenue because of tax effect. However, in case on re- verification of the facts at the end of the Assessing Officer (In short, ‘the AO’), it comes out that tax effect is more or any of cases falls in any of the exceptions provided in this Instruction (supra), then revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.

In the result, the appeal of the revenue is dismissed.

The order is pronounced in the open Court on 01/09/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 01/09/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent Ȳ�Ȳͬ��आयकर] �ǕÈ�/ Concerned CIT 3. 4. आयकर] �ǕÈ�(अपील) / The CIT(A) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file

BY ORDER, // TRUE COPY // Deputy Registrar, ITAT, Kolkata 2

INCOME TAX OFFICER, WARD-4.1, KOLKATA, KOLKATA vs. M/S. RIGMADIRAPPA INVESTMENTS PVT. LTD., JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments