DEPUTY COMMISSION OF INCOME TAX , KOLKATA vs. SURAJ FINVEST PRIVATE LIMITED , KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2020/KOL/2025
(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. 2. 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.
3. 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.
2
4. In the result, appeal of the revenue is dismissed.
Order pronounced in the open court on 06/11/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 06/11/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(