ACIT CENTRAL CIRCLE 1 GUWAHATI, GUWAHATI vs. SANDEEP KUMAR SHAH, KOLKATA
Facts
The appeal was filed by the Revenue (ACIT) against an order dated 08.03.2025 concerning Sandeep Kumar Shah. The tribunal noted that the tax effect in the case was Rs. 9,36,035/-, which is below the threshold of Rs. 60 lacs for appeals by the Revenue.
Held
The tribunal dismissed the appeal on account of low tax effect, finding that it did not fall under any exceptions specified in para 3.1 of CBDT Circular No. 5/2024. However, the Revenue was granted liberty to seek revival of the appeal should any such exceptions become applicable.
Key Issues
Whether the Revenue's appeal, having a tax effect below Rs. 60 lacs, should be dismissed based on CBDT Circular No. 5/2024, and if it falls under any exceptions allowing its revival.
Sections Cited
250, 254
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA)
SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 179/GTY/2025 Assessment Year: 2008-09 ACIT, Central Circle-1, Guwahati, Aayakar Bhawan Office, Room No. 510, Central Circle-1, 5th Floor, Guwahati - 781006 .....................…...……………....Appellant vs. Sandeep Kumar Shah, 22, Lake Town, Block B, 4th Floor, Kolkata - 700089 ....................................... Respondent [PAN: APRPS6509J] Appearances by: Assessee represented by : None Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 15.10.2025 Date of pronouncing the order : 28.10.2025
ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal arises from the order u/s 250 r.w.s 254 of the Income Tax Act, 1961 (hereafter “the Act”), dated 08.03.2025, passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)].
1.1 In this case, none appeared on behalf of the assessee. However, it was noticed that this case filed by the Revenue was having tax effect less than Rs. 60 lacs, being Rs. 9,36,035/- is the tax effect.
I.T.A. No. 179/GTY/2025 Sandeep Kumar Shah 1.2 We find that the Revenue has not taken any ground which indicates that this case would be covered under exceptions mentioned in para 3.1 of CBDT Circular No. 5/2024, dated 15.03.2024.
1.3 Accordingly, this appeal is dismissed on account of low tax effect. However, liberty is granted to the Revenue to move for revival of this appeal in case, the addition is made on account of any exceptions provided in para 3.1 of the CBDT Circular (supra).
In result, this appeal is dismissed.
Order pronounced on 28.10.2025
Sd/- Sd/- [Manomohan Das] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 28.10.2025 AK, Sr. PS Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. CIT(A)- 4. CIT- 5. CIT(DR)
//True copy//
By order
Assistant Registrar, Kolkata Benches
