INCOME TAX OFFICER, WARD - 12(1), KOLKATA vs. MERCURY SOLUTIONS LTD, KOLKATA

PER BENCH:

This appeal filed by the Revenue is against the order of the ADDL/JCIT(A)-Bhopal [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 2017-18 dated 29.05.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 27.09.2018. 2. 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 mentioned
I.T.A. No.: 1530/KOL/2024
Assessment Year: 2017-18
Mercury Solutions Ltd.
in Col. No. 10 of Form No. 36. The Ld. AR objected to the admission of the appeal as the tax effect is stated to be Rs. 54,36,470/- which is below Rs. 60,00,000/-. 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. Sr. 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 4th March, 2025. [George Mathan]

[Rakesh Mishra]
Judicial Member

Accountant Member
Dated: 04.03.2025
Bidhan (P.S.)
I.T.A. No.: 1530/KOL/2024
Assessment Year: 2017-18
Mercury Solutions Ltd.
Copy of the order forwarded to: