INCOME TAX OFFICER, WARD - 30(1),, KOLKATA vs. SAROJESH CHANDRA MUKHERJEE, TOLLYGUNGE

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ITA 2296/KOL/2025Status: DisposedITAT Kolkata14 January 2026AY 2012-13Bench: this Tribunal for recalling of this order. 5. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 14/01/2026. Sd/- (जार्ज माथन) (GEORGE MATHAN) न्यायिक सदस्य / (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Department was contrary to the policy decision of the Department as laid down in the CBDT Circular. Therefore, the appeal was dismissed in limine as not maintainable.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for assessment year 2012-2013. The assessee's AR brought to notice the CBDT Circular No. 9/2024 which increased the monetary limits for filing appeals. The tax effect in the revenue's appeal was less than the revised monetary limit.

What were the issues?

Whether the appeal filed by the revenue is maintainable in light of the revised monetary limits prescribed by the CBDT Circular?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 14/01/2026Pronounced: 14/01/2026

(नििाारण वर्ा / Assessment Year :2012-2013) ITO, Ward-30(1), Kolkata Vs Sarojesh Chandra Mukherjee 74/1B, Golf Residency, Uday Shankar Sarani Tollygunge, Kolkata-700033 PAN No. :AEJPM 5031 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR नििााररती की ओर से /Assessee by : Shri Arvind Agarwal, AR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the revenue against the order dated 14.08.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-2013.

2.

At the outset, the Ld. AR of the assessee submitted vide the CBDT Circular No. 9/2024 dated 17.09.2024, the monetary limits for filing of appeal by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court have been increased as a measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows: 1. Before Appellate Tribunal : Rs. 60,00,000/- 2. Before High Court : Rs. 2,00,00,000/- 3. Before Supreme Court : Rs. 5,00,00,000/- 3. In the present case, the tax effect in the revenue's appeal is less than Rs.60,00,000/-. Since the tax effect is below the monetary limit for filing appeals before Tribunal, in view of the Circular of CBDT (supra) at the first place, Revenue should not have preferred this appeal. In view of the above,

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