ACIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. DARKIN DISTRIBUTORS PVT LTD, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT
AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.315/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2018-2019)
ACIT,
Central
Cirlce-4(3),
Road, West Bengal-700001
PAN No. :AABCD 0880 F
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
रधजस्व की ओर से /Revenue by : Ms. Archana Gupta, Addl.CIT-Sr.DR
निर्धाररती की ओर से /Assessee by : Shri Shubhankar Ghosh, AR
सुनवाई की तारीख / Date of Hearing
: 07/08/2025
घोषणा की तारीख/Date of Pronouncement : 26/08/2025
आदेश / O R D E R
Per Rajesh Kumar, AM :
This is an appeal filed by the revenue against the order dated
26.09.2017, passed by the ld. CIT(A)-22, Kolkata, for the assessment year 1992-93. 2. With the assistance of ld Sr.DR, we have gone through the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/-. As per CBDT Instruction bearing No. 9 of 2024
issued on 17th September, 2024, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals) before
Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. Therefore, the present appeal of the revenue does not fall in any of the exceptions and, this appeal is not maintainable.
2
3. On due consideration of the above facts and circumstances, we dismiss the present appeal of the Revenue for tax effect.
However, in case on re-verification of the facts at the end of the Assessing Officer, it comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction, then
Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.
4. In the result, appeal of the revenue is dismissed.
Order pronounced in the open court on 26/08/2025 (DUVVURU RL REDDY) (RAJESH KUMAR)
उपाध्यक्ष / VICE PRESIDENT
लेखा सदस्य/ ACCOUNTANT MEMBER
कोलकाता Kolkata; ददनाांक Dated 26/08/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(