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

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ITA 2568/KOL/2025Status: DisposedITAT Kolkata13 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 held that the tax effect in the revenue's appeal was less than the revised monetary limit for filing appeals. Therefore, the appeal was considered not maintainable as it was contrary to the department's policy decision.

What were the facts?

The revenue filed an appeal against an order of the CIT(A) for AY 2022-2023, which was delayed by 6 days. The assessee's AR brought to the Tribunal's notice the CBDT's Circular No. 9/2024, which revised monetary limits for appeals.

What were the issues?

Whether the appeal filed by the revenue is maintainable considering the revised monetary limits stipulated by the CBDT circular.

Which sections of the Income-tax Act were involved?

IT Act Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 13/01/2026Pronounced: 13/01/2026

(नििाारण वर्ा / Assessment Year :2022-2023) DCIT CC-1(4), Kolkata, Vs Kishore Agarwal, 49A, Tollygunge Circular Road, New Alipore, Kolkata-700053 PAN No. :ADKPA 4764 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Deep Agarwal, AR राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 आदेश / 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.

2.

The appeal of the revenue is delayed by 06 days. The department has filed condoantion petition along with affidavit stating sufficient reasons for delay. Considering the submission of the ld.Sr. DR, the delay is condoned and the appeal of the revenue is admitted for hearing.

3.

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/-

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