DCIT CC1 4 KOLKATA, KOLKATA vs. ANKIT AGARWAL, KOLKATA

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ITA 2581/KOL/2025Status: DisposedITAT Kolkata14 January 2026AY 2022-23Bench: SHRI GEORGE MATHAN (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 noted that the tax effect in the revenue's appeal was less than Rs. 60,00,000/-, which is below the monetary limit for filing appeals before the Tribunal as per CBDT Circular No. 9/2024. Therefore, the appeal filed by the Revenue was considered not maintainable as it was contrary to the department's policy decision.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for the assessment year 2022-2023. The appeal was filed with a delay of 8 days, which was condoned by the tribunal. The assessee's AR pointed out that the tax effect in the appeal was below the monetary limit set by the CBDT for filing appeals.

What were the issues?

Whether the revenue's appeal is maintainable before the Tribunal considering the tax effect is below the prescribed monetary limit as per the latest CBDT Circular?

Which sections of the Income-tax Act were involved?

Section 253

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

O R D E R This is an appeal filed by the revenue against the order dated 29.08.2025 passed by the ld. CIT(A), Kolkata-20 for the assessment year 2022-2023.

The appeal filed by the revenue is delayed by 08 days. The department has filed condonation petition along with affidavit stating the sufficient reasons for delay in filing the appeal before the Tribunal, which in my opinion, are reasonable. Accordingly, I condone the delay and appeal of the assessee is admitted for hearing.

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:

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/- 4. 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, we hold that the appeal filed by the Department, against the impugned order of the Ld. CIT(A), is contrary to the policy decision of the Department and as such the appeal filed by the Department is dismissed in limine as not maintainable.

As a matter of caution, we observe that if the Revenue finds at a later point of time that the tax effect in the appeal is more than Rs.60 lakhs or despite low tax effect, the appeal of the revenue is maintainable, the revenue is at liberty to move a miscellaneous petition before this Tribunal for recalling of this order.

In the result, appeal of the revenue is dismissed.

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