ASSISTANT COMMISSIONER INCOME OF TAX, KOLKATA vs. S.R.TIMBER PRODUCTS PRIVATE LIMITED, HOWRAH

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 25.01.2024 for the AY 2017-18. 02. At the outset, 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 S.R. Timber Products Private Limited; A.Y. 2017-18

Instruction. However, it was not demonstrated that this case falls in any of the exceptions and therefore, this appeal is not maintainable.
03. On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re-verification of the facts at the end of the Assessing Officer, it emerges that the tax effect is more than the limit for filing the appeal or this case falls in any of the exceptions provided in the instruction, then the Revenue will be at liberty to file a Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.
04. In the result, all the appeal of the Revenue is dismissed.
Order pronounced in the open court on 24.04.2025. (SONJOY SARMA)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)

Kolkata, Dated: 24.042025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to :

Sr. Private Secretary/ Asst.