DCIT, CIRCLE 5(1),, KOLKATA vs. NATIONAL ENGINEERING INDUSTRIES LTD, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.1475/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2020-2021)
DCIT, Circle-5(1), Kolkata
Vs M/s National Engineering
Industries Ltd.
11th Floor Birla Building,
West Bengal-700001
PAN No. :AAACN 9969 L
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Ms. Vidhi Ladia, AR
रधजस्व की ओर से /Revenue by : Shri Pradeep Dung Dung, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 04/11/2025
घोषणा की तारीख/Date of Pronouncement
: 04/11/2025
आदेश / O R D E R
Per George Mathan, JM :
This is an appeal filed by the revenue against the order of the ld.
CIT(A), Kolkata-22, dated 08.04.2025 for the assessment year 2020-2021. 2. Appeal of the revenue is barred by 8 days. In this regard, the revenue has filed an application supported with affidavit stating therein sufficient reasons for condonation of delay. Considering the affidavit of the revenue, we condone the delay of 8 days in filing the appeal and the appeal is admitted for hearing.
3. The only issue in the appeal of the revenue is against the order of the ld. CIT(A) in allowing deduction u/s.80JJAA of the Act to the assessee.
The tax effect in respect of the said ground is less than Rs.60 lakhs. Ld. Sr.
DR submitted that the appeal of the revenue is maintainable in view of exceptional clause (i) to paragraph 3.1 of the CBDT Circular No.5/2024, dated 15.03.2024. A perusal of the said clause (i) shows that the exemption
2
is in regard to, “Where mandated by a Court’s direction”. As the issue is not in regard to any mandate of Court’s direction and as the tax effect 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.
4. In the result, appeal of the revenue is dismissed.
Order pronounced in the open court on 04/11/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 04/11/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(