RAM AWATAR DHOOT,KOLKATA vs. WARD22(4) KOLKATA, KOLKATA

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ITA 270/KOL/2024Status: DisposedITAT Kolkata09 December 2024AY 2015-16Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was contrary to the CBDT's policy decision on revised monetary limits for filing appeals. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2016-17. The tax effect in the appeal was less than Rs. 60,00,000/-.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the revised monetary limit prescribed by the CBDT for filing appeals before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Heard together (2 matters)

I.T.A. No. 1348/Kol/2023
I.T.A. No.1328/Kol/2023

Read from the judgment's own cause title. This page is filed under one of them.

ORDER / आदेश Per Pradip Kumar Choubey, JM: This is an appeal preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.10.2023 for the AY 2016-17.

2.

At the outset, the Ld. Counsel for the assessee submitted that the CBDT has issued a Circular No. 9/2024 dated 17.09.2024, whereby 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

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 by the revenue is less than Rs.60,00,000/-. We note that this appeal had been filed by the revenue on 06.12.2023 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.

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 this Tribunal for recalling of this order. In the result, the appeal of the revenue is dismissed. Order is pronounced in the open court on 9th December, 2024

Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 9th December, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- ITO, Ward-46(1), Kolkata 2. Respondent – Pranab Das, Raghudebpur, Uluberia-711322 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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