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

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ITA 2569/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 revenue's appeal was not maintainable as the tax effect was below the prescribed monetary limit for appeals before the Tribunal, as per the CBDT circular. Therefore, the appeal was dismissed in limine.

What were the facts?

The revenue filed an appeal against an order of the ACIT, Central Circle-1(4), Kolkata, for the assessment year 2022-2023. The appeal was delayed by 6 days, but the delay was condoned. The assessee's AR brought to notice that the tax effect in the appeal was below the monetary limit specified by a CBDT circular for filing appeals.

What were the issues?

Whether the revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit as per CBDT Circular No. 9/2024.

Which sections of the Income-tax Act were involved?

IT Act sections not explicitly mentioned, but the decision is based on CBDT Circular No. 9/2024 regarding monetary limits for appeals.

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 Kamal Agarwal, 49A, Tollygunge Circular Road, New Alipore, Kolkata-700053 PAN No. :ADCPA 8445 Q (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 31.03.2024, passed by the ld.ACIT, Central Circle-1(4), Kolkata 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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