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Facts
The revenue filed an appeal against an order, which was belated by 244 days. The department submitted an affidavit for condonation of delay, which the tribunal allowed.
Held
The tribunal dismissed the revenue's appeal because the tax effect involved was below Rs.60 lakhs, making it non-maintainable as per Circular No.9/2024 dated 17.09.2024.
Key Issues
Maintainability of the revenue's appeal due to low tax effect as per CBDT Circular No.9/2024.
Sections Cited
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
(निर्धारण वर्ा / Assessment Year :2019-2020) ACIT, Circle-5(1), Kolkata, Vs M/s Suraj Finvest Private Ltd. 687, Anandpur, EM By Pass East Kolkata-700107 PAN No. :AABCE 8702 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri R.K.Patodia, Advocate and Ms. Sonal Agarwal, Advocate रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 06/11/2025 घोषणा की तारीख/Date of Pronouncement : 06/11/2025 आदेश / O R D E R
Per George Mathan, JM :
This is an appeal filed by the revenue against the order of the ld. Addl./JCIT(A)-9, Delhi, dated 30.10.2024.
The appeal of the revenue is filed belatedly by 244 days. In this regard, the department has filed application supported by an affidavit for condonation of delay. Considering the facts and circumstances of the case and the sufficient reasons stated in the affidavit by the department, the delay of 244 days in filing the present appeal by the revenue stands condoned and appeal is admitted for hearing.
At the outset, we found that the tax effect in the appeal of the revenue is below Rs.60 lakhs, therefore, the appeal of the revenue is not maintainable in view of the Circular No.9/2024 dated 17.09.2024. Consequently, the appeal filed by the revenue stands dismissed on account of low tax effect.