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

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
I.T.A. No.: 1363/KOL/2024
Assessment Year: 2010-11
Saltee Projects Pvt. Ltd.
by virtue of the relief given by the first appellate authority is less than Rs. 60,00,000/- as mentioned in Col. No. 10 of Form No. 36 is stated to be Rs. 22,27,025/-. As per the CBDT’s Instruction No. 9 of 2024 issued on 17th September, 2024, the CBDT has directed its subordinate authorities not to file appeal against the order of the Ld. CIT(A) before the Tribunal if the tax effect by virtue of relief given by the Ld. CIT(A) is less than Rs. 60,00,000/-. Such order could only be challenged if it comes within the exceptions provided in the Instruction. Ld. DR could not rebut this fact nor could he demonstrate how the appeal was covered under any of the exceptions; therefore, this appeal is not maintainable.
3. On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue on account of low tax effect.
However, in case on re-verification of the facts at the end of the Ld.
Assessing Officer, it emerges that the tax effect is more than the limit for filing the appeal or this case falls under any of the exceptions provided in the instruction, then the Revenue will be at liberty to file a Miscellaneous Application for recall of this order and revival of the appeal. Such an application should be filed within the time limit provided in the Act.
4. In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open Court on 23rd June, 2025. [Pradip Kumar Choubey]

[Rakesh Mishra]
Judicial Member

Accountant Member

Dated: 23.06.2025
Bidhan (P.S.)
I.T.A. No.: 1363/KOL/2024
Assessment Year: 2010-11
Saltee Projects Pvt. Ltd.
Copy of the order forwarded to: