What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not admissible in light of CBDT Circular No. 09 of 2024, as the tax effect did not meet the threshold for exceptional clauses.

The Revenue filed an appeal against the order of the NFAC for the Assessment Year 2017-18. The tax effect of the appeal was less than Rs. 60,00,000/-.

What were the issues?

The primary issue was the admissibility of the Revenue's appeal based on the tax effect and CBDT circular guidelines.

ITO vs M/S. Auto Carriage Private… | s.250 | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Arvind Agarwal, AR

For Respondent: Shri Sanjib Kumar Paul, Sr. DR

Hearing: 17.08.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA No.1195/KOL/2026 Assessment Year: 2017-18

ITO Ward-10(2), Kolkata Vs. M/s Auto Carriage Private Limited 135A Prestige Height Shyama Prasad Mukherjee Road, Tollygunge Kolkata-700026 [PAN: AADCA9676N] APPELLANT RESPONDENT Appellant by : Shri Arvind Agarwal, AR Respondent by : Shri Sanjib Kumar Paul, Sr. DR Date of hearing : 17.08.2026 Date of Pronouncement : 31.08.2026 O R D E R PER GOPALAN GURUSAMY, ACCOUNTANT MEMBER: This Appeal is filed by the Revenue against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 12.01.2026, passed u/s 250 of the Income Tax Act, 1961 ('Act' for short) for the Assessment Year 2017-18. 2. The grievance of the Revenue shows that the tax effect would be less than Rs.60,00,000/- and does not fall within any of exceptional clause stated in the CBDT Circular, therefore, the present Appeal filed by the Revenue is not admissible in the light of the CBDT Circular

ITA No.1195/Kol/2026 M/s Auto Carriage Private Limited; A.Y: 2017-18 No.09 of 2024 dated 17/09/2024. The Appeal is accordingly dismissed. 3. In the result, Appeal filed by the Revenue is accordingly dismissed.

Order pronounced on 31.08.2026. Sd/- Sd/- (YOGESH KUMAR U.S.) (GOPALAN GURUSAMY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31.08.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

DEPUTY REGISTRAR ITAT KOLKATA BENCHES, KOLKATA

INCOME TAX OFFICER WARD-10(2), KOLKATA, KOLKATA vs. M/S. AUTO CARRIAGE PRIVATE LIMITED , KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments