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

PDF · subscribers
ITA 2021/KOL/2025Status: DisposedITAT Kolkata06 November 2025AY 2016-172 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 ruled that the Revenue's appeal was not maintainable, as the tax effect was below the monetary limit set by CBDT Circular No. 5/2024. It further concluded that the case did not fall under any of the specified exceptions, leading to the dismissal of the appeal.

What were the facts?

The Revenue filed an appeal against an order from the National Faceless Appeal Centre for the assessment year 2016-17. The core issue raised was the appeal's maintainability because the tax effect appeared to be below the monetary threshold prescribed by CBDT Circular No. 5/2024, despite the Department's argument for an exception.

What were the issues?

Whether the Revenue's appeal before the ITAT is maintainable given the monetary limits prescribed by CBDT Circular No. 5/2024 and if any exceptions apply to these limits.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Hearing: 06/11/2025Pronounced: 06/11/2025

(निर्धारण वर्ा /Assessment Year : 2016-2017) 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:

1.

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.

2 ITANo.2021/Kol/2025 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.

Recent GST High Court judgments

Search GST case law →