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Facts
The Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2020-21. The tax effect involved in the relief given by the CIT(A) was less than Rs. 60,00,000/-.
Held
The Tribunal dismissed the Revenue's appeal, citing CBDT Instruction No. 9 of 2024 which directs subordinate authorities not to challenge orders before the Tribunal if the tax effect is below Rs. 60,00,000/- and the case does not fall under specified exceptions. The Revenue retains the liberty to file a Miscellaneous Application for revival if re-verification reveals a higher tax effect or the case falls within exceptions.
Key Issues
Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by CBDT instructions.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2020-2021 Income Tax Officer,……………………..…………Appellant Ward-25(1), Kolkata, 2, Gariahat Road, Kolkata-700068 -Vs.- Tanmoy Ghosh,……….…………………………….Respondent 63, Rabindra Nagar, Laskarpur, P.S. Sonarpur, Kolkata-700153 [PAN: AXGPG3528E] Appearances by: Shri Somnath Das Biswas, Sr. D.R., appeared on behalf of the Revenue N o n e, appeared on behalf of the assessee Date of concluding the hearing: January 21, 2025 Date of pronouncing the order: January 30, 2025 O R D E R
The present appeal is directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals) , National Faceless Appeal Centre (NFAC), Delhi dated 6th May, 2024 passed for Assessment Year 2020-21.
With the assistance of ld. Departmental Representative, I 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 (A.Y. 2020-2021) Tanmoi Ghosh 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 Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable.
On due consideration of the above facts and circumstances, I 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 comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.
In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 30/01/2025.