DCIT, CIRCLE 5(1),, KOLKATA vs. NATIONAL ENGINEERING INDUSTRIES LTD, KOLKATA

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ITA 1475/KOL/2025Status: DisposedITAT Kolkata04 November 2025AY 2020-21Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 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 appeal was not maintainable due to low tax effect and not falling under any exception as per the relevant CBDT circulars. Therefore, the appeal was dismissed.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order allowing deduction under Section 80JJAA for AY 2020-2021. The appeal was filed with a delay of 8 days, which was condoned by the tribunal.

What were the issues?

Whether the revenue's appeal, with a low tax effect and not falling under exceptions in CBDT circulars, is maintainable?

Which sections of the Income-tax Act were involved?

Section 80JJAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 04/11/2025Pronounced: 04/11/2025

(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 :

1.

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 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.

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