ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. GENTLE COMMOTRADE PRIVATE LIMITED, KOLKATA

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ITA 1470/CHNY/2025Status: DisposedITAT Chennai20 August 2025AY 2014-15Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri S.R. Raghunatha (Accountant Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal on grounds of maintainability, as the tax effect involved was less than the monetary limit of ₹.60,00,000/- prescribed by CBDT Circular No. 06/2024 for filing appeals before the Tribunal.

What were the facts?

The Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2014-15. The appeal was filed with a delay of 21 days, which the Tribunal condoned after examining the reasons provided.

What were the issues?

Whether the Revenue's appeal is maintainable before the Income Tax Appellate Tribunal if the tax effect is below the monetary limit stipulated by the CBDT Circular.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 20.08.2025Pronounced: 20.08.2025

Year: 2014-15 The Assistant Commissioner of Vs. Gentle Commotrade Private Limited, 2nd Floor, 1, N.S. Road, Income Tax, Central Circle 2(1), Kolkata 700 001, West Bengal. Chennai. [PAN:AADCG7839F] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. E. Pavuna Sundari, CIT ��थ� 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 Appellant-Revenue are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.

3.

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.

4.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court on 20th August, 2025 at Chennai.

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