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

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

BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
ITA No.2034 & 2035/KOL/2025
(निर्धारण वर्ा /Assessment Year : 2012-2013 & 2014-2015)
ITO, Ward-37(1), Kolkata
Vs Rajesh Saraf,
Proprietor VR Enterprises
Saraf House, Kranti Nagar Jain
Mandir Marg, Bilaspur,
Chhattisgarh-795001
PAN No. ALBPS 1386 F

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

निर्धाररती की ओर से /Assessee by : None
रधजस्व की ओर से /Revenue by : Smt. Pampa Ray, Sr. DR-JCIT
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 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 ITANo.2034&2035/Kol/2025

2
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.

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,

(