DCIT,CENTRAL CIRCLE-2(2),KOLKATA, KOLKATA vs. SALTEE PROJECTS PVT. LTD., KOLKATA

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ITA 1363/KOL/2024Status: DisposedITAT Kolkata23 June 2025AY 2010-11Bench: SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)3 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 on grounds of low tax effect, finding that it did not fall under any exceptions to the CBDT instruction. The Tribunal, however, allowed the Revenue to file a Miscellaneous Application for recall if the tax effect is later found to be higher or if the case falls within specified exceptions.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2010-11, where the tax effect of the relief granted was Rs. 22,27,025/-. This amount is below the Rs. 60,00,000/- monetary limit for filing appeals, as stipulated by CBDT Instruction No. 9 of 2024.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the monetary limit specified by CBDT instructions and no exceptions apply.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 153C

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

order : June 23rd, 2025 ORDER PER RAKESH MISHRA: This appeal filed by the Revenue is against the order of the CIT(A)- Kolkata - 26 [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 2010-11 dated 15.03.2024, which has been passed against the order u/s 143(3)/153C of the Act, dated 29.12.2017.

2.

None appeared on behalf of the assessee and the appeal was heard with the assistance of Ld. DR. It is pertinent to note that the tax effect Dated: 23.06.2025 Bidhan (P.S.)

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