DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. VRINDA ENGINEERS PRIVATE LIMITED, KOLKATA

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ITA 2414/KOL/2024Status: DisposedITAT Kolkata05 August 2025AY 2014-15Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)4 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 dismissed the Revenue's appeal due to a low tax effect, as the amount was below the prescribed monetary limit for filing appeals to the ITAT, in accordance with CBDT Circular No. 9 of 2024. The Revenue was granted the liberty to file a Miscellaneous Application for recall and revival of the appeal if the tax effect is later found to exceed the limit or the case falls under specific exceptions.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15, which was delayed by 89 days. The Tribunal condoned the delay. However, the tax effect of the relief granted by the CIT(A) was ₹47,30,280/-, which is below the ₹60,00,000/- monetary threshold set by CBDT Circular No. 9 of 2024 for filing appeals to the ITAT.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit stipulated by CBDT Circulars, despite the delay in filing being condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Respondent: DR. Assessee represented by : None

order

: 05-August-2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-20, Kolkata [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2014-15 dated 02.07.2024, which has been passed against the assessment order u/s 147/143(3) of the Act, dated 16.02.2022. None appeared on behalf of the assessee and the case was heard with the assistance of the Ld. DR. I.T.A. No.: 2414/KOL/2024 Assessment Year: 2014-15 Vrinda Engineers Private Limited. 1.1. The Registry has informed that the appeal filed by the Revenue is barred by limitation by 89 days. An affidavit seeking condonation of delay has been filed by the Revenue stating as under: “I, Atanu Malik, son of Late Ajit Kumar Malik having office at Aayakar Bhawan, Poorva, 110, Shantipally, Kolkata-700 107, holding the charge of the Deputy Commissioner of Income Tax, Central Circle-1(1), Kolkata do hereby state that appeal is being filed before Hon'ble ITAT, Kolkata after the expiry of due date due to the reasons as stated below: Date Reasons for delay 02-July-24 Order received in the O/o the Pr. CIT(C)-1, Kolkata 18-July-24 Appeal Scrutiny Report submitted to Range Head for his comments and forwarding the same to the O/o the Pr. CIT(C)-1, Kolkata for approval. 24-September-24 Letter received from the O/o the Pr. CIT (C)-1, Kolkata for approval of filing of Second appeal before Hon'ble ITAT, Kolkata. 28-November-24 Appeal filed before the Hon'ble ITAT. The filing of appeal delayed due to festival holidays and internal reshuffling of staff.

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