INCOME TAX OFFICER WARD-37(1), KOLKATA, KOLKATA vs. RAJESH SARAF, CHATTISGARH

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ITA 2034/KOL/2025Status: DisposedITAT Kolkata06 November 2025AY 2012-13Bench: SHRI SONJOY SARMA (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)2 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 held that the appeals were not maintainable as the tax effect was below the monetary threshold prescribed by the CBDT Circular. Upon examination, the tribunal found that the issue did not fall under any of the exceptions provided in the Circular, thus rejecting the Department's contention.

What were the facts?

The Revenue filed two appeals against the CIT(A)'s order for assessment years 2012-2013 & 2014-2015. The tribunal observed that the tax effect involved in both appeals was below the monetary limit prescribed by CBDT Circular No. 5/2024, dated 15.03.2024. The Department contended that the case fell within paragraph 3.1(f) of the said Circular.

What were the issues?

Whether the appeals filed by the Revenue were maintainable given the monetary limit prescribed by CBDT Circular No. 5/2024 and if the case fell under any exceptions to this circular.

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

Before: SHRI SONJOY SARMA & SHRI SANJAY AWASTHI

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

O R D E R Per Bench: These two appeals filed by the revenue are directed against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 07.07.2025 pertaining to assessment year 2012-2013 & 2014- 2015.

2.

At the time of hearing, it is found that the instant appeals filed by the Revenue are 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 both the appeals 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 2 ITANo.2034&2035/Kol/2025 any of the exceptions provided therein. Accordingly, the contention of the Department is found to be incorrect.

3.

In view of the above facts and in conformity with the CBDT Circulars No. 5/2024, we hold that both appeals filed by the Revenue are not maintainable, being below the prescribed monetary limit. Accordingly, the appeals stand dismissed. 4. In the result, both appeals filed by the Revenue are dismissed.

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