ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. GENTLE COMMOTRADE PRIVATE LIMITED, KOLKATA
आयकर अपीलीय अिधकरण, ’A’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri S.R. Raghunatha, Accountant Member
आयकर अपील सं./I.T.A. No.1470/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2014-15
[PAN:AADCG7839F]
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by :
Ms. E. Pavuna Sundari, CIT
ŮȑथŎ की ओर से/Respondent by :
Shri Y. Sridhar, F.C.A.
सुनवाई की तारीख/ Date of hearing :
20.08.2025
घोषणा की तारीख /Date of Pronouncement
:
20.08.2025
आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order dated 08.04.2024 passed by the ld. Commissioner of Income Tax
(Appeals) – 19, Chennai for the assessment year 2014-15. 2. We find that this appeal is filed with a delay of 21 days. The ACIT
Central Circle 2(1)(i/c), Chennai filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the I.T.A. No.1470/Chny/25
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Appellant-Revenue are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.
When the appeal was taken up for hearing, the ld. AR Shri Y. Sridhar, F.C.A. submits that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.60,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 06/2024, dated 17.09.2024. The ld. DR fairly conceded and being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.60,00,000/- in this appeal. Thus, the appeal filed by the Appellant- Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal filed by the Revenue is dismissed.
In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on 20th August, 2025 at Chennai. (S.R. RAGHUNATHA) ACCOUNTANT MEMBER Chennai, Dated, 20.08.2025
I.T.A. No.1470/Chny/25
3
Vm/-
आदेश की Ůितिलिप अŤेिषत/Copy to:
1. अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय Ůितिनिध/DR &
5. गाडŊ फाईल/GF.