What did the Tribunal hold?

The Tribunal considered the submissions and found that the tax effect in all appeals was below the monetary limit prescribed by the CBDT circular. Therefore, the appeals filed by the Revenue were dismissed.

The Revenue filed appeals against the orders of the CIT(Appeals) for multiple assessment years. The assessee argued that the appeals should be dismissed due to low tax effect, citing a CBDT circular.

What were the issues?

The primary issue was whether the Revenue's appeals should be dismissed on the grounds of low tax effect as per the prevailing CBDT circular.

DCIT vs Manbhum Ispat Pvt. Ltd., Kolkata | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Robin Maheswari, ACA and P. Tulsiyan, AR

For Respondent: Md. Gayasuddin Ansari, CIT DR

Hearing: 31.08.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2316, 2317, 2318, 2286 & 2287/Kol/2026 Assessment Years: 2017-18, 2018-19, 2019-20, 2015-16 & 2016-17

DCIT, CC-3(2), Kolkata Manbhum Ispat Pvt. Ltd. Vs 7A, 7th Floor, 20B, Abdul Hamid Street, Kol-69. (PAN: AACCB5169J) (Appellant) (Respondent)

Assessee by : Shri Robin Maheswari, ACA and P. Tulsiyan, AR Revenue by : Md. Gayasuddin Ansari, CIT DR Date of Hearing : 31.08.2026 Date of Pronouncement : 31.08.2026

ORDER Per Bench: These are the appeals filed by the revenue against the order of the CIT(Appeals)-21, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11284/2016-17, CIT(A), Kolkata-21/11499/2017- 18, CIT(A), Kolkata-21/10846/2018-19 all dated 11.03.2026 and CIT(A), Kolkata-21/11458/2014-15 & CIT(A), Kolkata-21/12264/2015-16 both 10.03.2026 for the assessment year 2017-18, 2018-19, 2019-20, 2015-16 & 2016-17 respectively.

ITA Nos.2316, 2317, 2318, 2286 & 2287/Kol/2026 2. Shri Robin Maheswari, ACA and P. Tulsiyan, AR represented on behalf of the assessee and Md. Gayasuddin Ansari, DR represented on behalf of the revenue.

The ld. AR has submitted that the instant appeals filed by the revenue needs to be dismissed as the tax effect involved in all these appeals is below the monetary limit as per Circular No.9/2024 dated 17.09.2024 issued by CBDT. He has submitted a chart which reads as follows:

The ld. DR did not object to the above proposal of the ld. AR of the assessee.

We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the appeals filed by the revenue are

ITA Nos.2316, 2317, 2318, 2286 & 2287/Kol/2026

below the monetary limit prescribed limit of Rs.60,00,000/- as per the CBDT circular dated 17.09.24. Consequently, the appeals of the revenue stand dismissed being low tax effect.

In the result, the appeals of the revenue are dismissed as low tax effect. Order pronounced in the open court on 31/08/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 31/08/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), KOLKATA, AAYAKAR BHAWAN POORVA vs. MANBHUM ISPAT PVT. LTD., KOLKATA

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