INCOME TAX OFFICER, WARD - 41(3),, NADIA vs. VIVEKANANDA ACADEMY, NADIA

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

BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
ITO, Ward-41(3), Nadia
Vs Vivekananda Academy,
Betai Karimpur Road, Nadia,
West Bengal-741163
PAN No. AAATV 7987 P

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Shri Anil Kochar, Advocate
रधजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-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 Sonjoy Sarma, JM:

This appeal filed by the revenue is directed against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated
25.07.2024 pertaining to assessment year 2016-2017. 2. At the time of hearing, it was stated that the instant appeal filed by the Revenue is not maintainable in view of the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) vide Circular No. 5/2024 dated
15.03.2024. On perusal of the records and after hearing the submissions of the learned Departmental Representative, it is observed that the tax effect involved in the present appeal is below the monetary threshold prescribed by the aforesaid CBDT Circular. On the other hand, the Department has contended that the case falls within paragraph 3.1(f) of the said Circular; however, on examination, we find that the issue involved does not fall under any of the exceptions provided therein. Accordingly, the contention of the Department is found to be incorrect.

ITANo.2021/Kol/2025

2
3. In view of the above facts and in conformity with the CBDT Circulars
No. 5/2024, we hold that the present appeal filed by the Revenue is not maintainable, being below the prescribed monetary limit. Accordingly, the appeal stands dismissed.
4. In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open court on 06/11/2025. (SANJAY AWASTHI) (SONJOY SARMA)
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,

(