INCOME TAX OFFICER WARD -29(1), KOLKATA, GARIAHAT KOLKATA vs. MILAN GHOSH, KOLKATA

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ITA 854/KOL/2024Status: DisposedITAT Kolkata17 December 2024AY 2013-14Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)3 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 appeals filed by the revenue were contrary to the Department's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine as not maintainable.

What were the facts?

The revenue filed appeals against the orders of the Ld. CIT(A) for assessment years 2013-14 and 2014-15. The tax effect in these appeals was less than the revised monetary limit of Rs. 60,00,000/- for filing appeals before the Income Tax Appellate Tribunal, as per CBDT Circular No. 9/2024.

What were the issues?

The primary issue was whether the revenue's appeals were maintainable given the tax effect was below the revised monetary limit prescribed by the CBDT for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

ORDER/ आदेश Per Shri Rajesh Kumar, AM: These are the appeals preferred by the revenue against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ‘ Ld. CIT(A)’] dated 21.02.2024 and 26.02.2024 for the assessment years2013-14 & 2014-15 respectively.

2.

At the outset, the Ld. Counsel for the assessee submitted vide the CBDT Circular No. 9/2024 dated 17.09.2024, the monetary limits for filing of appeal by the & 860/Kol/2024 AY: 2013-14 & 2014-15 Milan Ghosh 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/-. We note that this appeal had been filed by the revenue on 22.04.2024 and since the tax effect is within 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.

4.

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.

5.

In the result, both the appeals of the revenue are dismissed.

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