DEPUTY COMMISSIONR OF INCOME TAX, CENTRAL CIRCLE - 3(2), KOLKATA, KOLKATA vs. GODAVARI DEALCOM PRIVATE LIMITED, KOLKATA
Before: SHRI SANJAY GARG & SHRI RAKESH MISHRAAssessment Year: 2020-21
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the Revenue is against the order of the Ld.
Commissioner of Income Tax (hereinafter referred to as “the Ld. CIT
(A)”) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 dated 08.04.2024, which has been passed against the assessment order u/s 153A/143(3) of the Act, dated 30.03.2022. 2. The registry has mentioned that the appeal is barred by limitation of time by 63 days. However, the perusal of the record shows that the appeal order dated 08/04/2024, was received in the office of the Pr. CIT, Central-2, Kolkata on 07/05/2024 and the appeal has been filed on 09/08/2024. Thus, the delay is only of 34
Godavari Dealcom Private Limited;A.Y. 2020-21
days. However, a further perusal of the response of the Ld. AO to the Defect Notice issued by the registry shows that the Ld. AO has calculated the delay of 63 days. The sanction for filing the appeal has been granted on 06/08/2024, and the appeal was filed on 09/08/2024. Thus, the delay was caused due to administrative reason of late receipt of sanction on 06/08/2024, and therefore, the delay is condoned as the Ld. AO had sufficient cause for the delay and the appeal is taken up for adjudication.
3. After the hearing was concluded earlier on 17/10/2024, the assessee brought it to our attention on 07/01/2025 by written submission that the tax effect of ₹ 38,41,511 (including interest) falls significantly below the prescribed monetary limit for filing the appeal as per the CBDT Circular No. 9/2024 dated 17/09/2024
and, therefore, the Revenue’s appeal is not maintainable under the provision of the circular. Accordingly, the case was fixed for clarification.
4. We have gone through the facts of the case. It is noted from the record that the tax effect by virtue of the relief given by the first appellate authority is mentioned in Form No. 36 at Rs. 30,68,000/- which is less than Rs.60,00,000/-. As per the CBDT Circular No. 9
of 2024 issued on 17th September, 2024, the CBDT has directed its subordinate authorities not to challenge the order of the ld.
CIT(Appeals) before the Tribunal if the tax effect by virtue of relief granted by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within any of the exceptions provided in the circular. The ld. DR, was fair enough not to dispute this fact on the basis of record and it could not be demonstrated that this case falls under any of the exceptions.
Therefore, the Ld. AR argued that this appeal is not maintainable.
Godavari Dealcom Private Limited;A.Y. 2020-21
On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue on account of monetary limit for filing of the appeal. 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 circular, 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 and as per law soccer one never. 6. In the result, the appeal of the Revenue is dismissed. Order pronounced in the Court on 22nd January, 2025 at Kolkata. (SANJAY GARG) ACCOUNTANT MEMBER Kolkata, Dated *Bidhan, Sr.Ps Godavari Dealcom Private Limited;A.Y. 2020-21
आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to :
अिीिार्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. संबंतिि आयकर आयुक्त / Concerned Pr. CIT 4. आयकर आयुक्त ( अिीि ) / The CIT(A)- 5. तिभागीय प्रतितिति , अतिकरण
अिीिीय
आयकर
,
कोिकािा/DR,ITAT, Kolkata,
6. गार्ड फाईि / Guard file.
आदेशािुसार/ BY ORDER,