ITO, WARD-3(1), KOLKATA, KOLKATA vs. AMARDEEP ISPAT PRIVATE LIMITED, KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar ChoubeyAssessment Year: 2014-15 ITO, Ward-3(1), Kolkata………….…..………………….……….……….……Appellant vs. Amardeep Ispat Pvt. Ltd…….. ………..…………...……………………..…..Respondent 18/1, Maharashi Devendra Road, 2nd Floor, Room No.5, Kol –7.. [PAN: AAFCA8442E]
Per Pradip Kumar Choubey, Judicial Member:
This appeal filed by the revenue is directed against the order dated
12.06.2025 of the National Faceless Appeal Centre [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014–15. 2. At the time of hearing, the ld. AR stated that the instant appeal filed by the appeal of the revenue is below the monetary limit vide
Circular No.9/2024 dated 17.09.2024 issued by CBDT and in the computation sheet, it is mentioned that the total tax effect is Rs.31,37,388/-, therefore, the appeal of the revenue may be dismissed since the tax effect involved in the appeal.
3. The ld. DR has not objected to the above contention of the ld. AR.
Amardeep Ispat Pvt. Ltd
2
4. Upon hearing both the submissions of the parties and perusing the materials available on record, we find that the present appeal of the assessee is below the monetary limit as prescribed by CBDT Circular
No.9/2024 dated 17.09.2024 and accordingly, the instant appeal is dismissed as tax effect.
5. In the result, the appeal of the revenue is dismissed as low tax effect.
Kolkata, the 10th December, 2025. [Rajesh Kumar]
[Pradip Kumar Choubey]
Accountant Member
Judicial Member
Dated: 10.12.2025. RS
Copy of the order forwarded to:
1. Appellant -
2. Respondent -
3. CIT(A)-
4. CIT- ,
CIT(DR),
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By order