ITO, WARD -6(1), KOLKATA vs. DARPAN SUPPLIERS PVT. LTD., KOLKATA
आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “डी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member& Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 1475/Kol/2023
Assessment Year: 2012-13
ITO, Ward-6(1), Kolkata
Vs.
Darpan Suppliers Pvt. Ltd.
(PAN: AADCD 0481 A)
Appellant /
)
अपीलाथȸ
(
Respondent / Ĥ×यथȸ
Date of Hearing / सुनवाई
कȧ Ǔतͬथ
08.05.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
15.05.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
None
For the revenue / राजèव
कȧ ओर से
Shri Ashutosh Kumar, Sr. D.R
ORDER / आदेश
Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the revenue against the order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated
18.10.2023 for AY 2012-13. 2. At the outset, we note that the CBDT has issued a Circular No. 9/2024 dated
17.09.2024, whereby the monetary limits for filing of appeal by the Department before
I.T.A. No. 1475/Kol/2023
Assessment Year: 2012-13
Darpan Suppliers pvt. Ltd.
Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court have been increased as a measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows:
1. Before Appellate Tribunal
Rs. 60,00,000/-
2. Before High Court
Rs. 2,00,00,000/-
3. Before Supreme Court Rs. 5,00,00,000/-
In the present case, the tax effect by the revenue is less than Rs.60,00,000/-. We note that this appeal had been filed by the revenue on 15-12-2023 and since the tax effect is within the monetary limit for filing appeals before Tribunal, in view of the Circular of CBDT (supra) at the first place, Revenue should not have preferred this appeal. In view of the above, we hold that the appeal filed by the Department, against the impugned order of the Ld. CIT(A), is contrary to the policy decision of the Department and as such the appeal filed by the Department is dismissed in limine. 4. As a matter of caution, we observe that if the Revenue finds at a later point of time that the tax effect in the appeal is more than Rs.60 lakhs or despite low tax effect, the appeal of the revenue is maintainable, the revenue is at liberty to move this Tribunal for recalling of this order. In the result, the appeal of the revenue is dismissed.
Order is pronounced in the open court on 15th May, 2025 (Rajesh Kumar /राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय
Dated: 15th May, 2025
SM, Sr. PS
I.T.A. No. 1475/Kol/2023
Assessment Year: 2012-13
Darpan Suppliers pvt. Ltd.
Copy of the order forwarded to:
Appellant- ITO, Ward- 6(1), Kolkata 2. Respondent – Darpan Suppliers Pvt. Ltd., Room No. 19, 2nd Floor, 24, N. S. Road, Kolkata-700001. 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order