ATANU MALIK, DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

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ITA 2195/KOL/2024Status: DisposedITAT Kolkata24 February 2025AY 2017-18Bench: 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 Instruction. However, it was not demonstrated that this case falls in any of the exceptions and therefore, this appeal is not maintainable.3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding the reasons genuine. However, the appeal was dismissed on the ground that the tax effect was below the monetary threshold of Rs. 60,00,000/- specified in CBDT Instruction No. 9 of 2024, and the case did not fall under any exceptions. The Revenue was granted liberty to file a Miscellaneous Application if re-verification shows a higher tax effect or applicability of exceptions.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2017-18 with a 52-day delay, which they sought to condone due to administrative approvals. The tax effect of the relief granted by the CIT(A) was less than Rs. 60,00,000/-.

What were the issues?

1. Whether the 52-day delay in filing the appeal by the Revenue should be condoned. 2. Whether the Revenue's appeal is maintainable given that the tax effect is below the monetary limit prescribed by CBDT instructions.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Deepak Mundhra, AR
For Respondent: Shri Ankur Goyal, DR
Hearing: 10.02.2025Pronounced: 24.02.2025

This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-20 (hereinafter referred to as the “Ld. CIT(A)”] dated 12.07.2024 for the AY 2017-18.

2.

At the outset, we note that there is a delay in filing the appeal by the Revenue by 52 days for which the Revenue has filed condonation petitions. In the condonation petitions, the Revenue has stated that the delay in filing the appeal was on account of time taken in taking administrative approvals and therefore, may be condoned. After considering the rival contentions and the reasons stated in the condonation petition, we find that the delay in filing the appeals is for genuine and bonafide reasons and accordingly, the same is condoned by admitting the appeals for adjudication.

4.

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.

5.

In the result, all the appeal of the Revenue is dismissed.

Order pronounced in the open court on 24.02.2025.

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