DCIT, CIRCLE-1, SILIGURI vs. AHINSA VANIJYA PRIVATE LIMITED, SILIGURI

आयकर अपील�य अ�धकरण, कोलकाता पीठ, कोलकाता IN THE INCOMETAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA Nos.2224 & 2225/Kol/2025 Assessment Years: 2013-14 & 2014-15 DCIT, Circle-1, Siliguri….…………......…….…….……….……….……Appellant vs. Ahinsa Vanijya Pvt.Ltd...……………….…………….....……...…..…..Respondent 10 Church Road Siliguri-734001. [PAN: AAGCA7580E] Appearances by: Shri Pankaj Pandey, Addl. CIT-Sr. DR,appeared on behalf of the appellant. Shri Soumitra Choudhury &Pranabesh Sarkar, Advocates,appeared on behalf of the Respondent. Date of concluding the hearing :April 23, 2026 Date of pronouncing the order :April 28 , 2026 ORDER PerPradip Kumar Choubey, Judicial Member: Both the present appeals have been preferred by the revenue against separate orders both dated 11.07.2025 of the NFAC, Delhi [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). Since both the appeals relate to the same assessee and common issues are involved, therefore, these appeals were heard together and we are going to dispose of these appeals by passing a consolidated order. We take ITA No.2224/Kol/2025 as lead case and the decision of this appeal will apply mutatis mutandis to ITA No.2225/Kol/2025. 2. At the time of hearing, the ld. AR submits that the appeal filed by the revenue is below the monetary limit as per Circular No.9/2024 dated 17.09.2024 issued by CBDT as the tax effect involved in this appeal is Rs.48,83,625/-. Therefore, the ld. AR submitted that the appeal may be dismissed.

ITA No.2224&2225/Kol/2025 3. Contrary to that, the ld. DR opposed the submission of the assessee to submit that the case of the assessee falls within the exception clause in para 3.1(h) of the said circular. 4. Upon hearing the contentions of both the parties and perusing the materials available on record, we find that the tax effect involved in this appeal is Rs.48,83,625/- which is below the monetary limit as prescribed by CBDT Circular dated 17.09.24. We further considered the submission of the ld. DR and find that the revenue authorities have not clearly suggested the exception clause in para 3.1(h) of the said circular. The Hon’ble Jurisdictional High Court in ITA No.GA/1 2026, GA/2/2026 has held as under: “We have perused the application, the assessment order, appellate order of the learned Commissioner of Income Tax and the order of the learned Tribunal dated 24.02.2025 for the Assessment Year 2009-2010. We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exceptional clause as read in para 3.1(h) as per CBDT Circular No.5 of 2024 dated 15th March, 2024 is applicable in the present appeal. As such, this appeal and the connected application being GA/2/2026 are dismissed as the tax effect in this matter is below Rs. 2 crores.” 5. Considering the above, we are inclined to dismiss the appeal of the revenue as the tax effect involved in this appeal. 6. In the result, both the appeals of the revenue are dismissed. Kolkata, the 28th April, 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated:. 28. 04.2026. DC

ITA No.2224&2225/Kol/2025 Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches