DCIT CC-1(4), KOLKATA vs. SHRIMARC MALL LLP, KOLKATA

PDF · subscribers
ITA 1436/KOL/2024Status: DisposedITAT Kolkata05 December 2024AY 2021-22Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)5 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 condoned the delay in filing the appeal. However, it held that the appeal was filed contrary to the CBDT's policy decision regarding monetary limits for appeals, as the tax effect was below the prescribed limit.

What were the facts?

The Revenue filed an appeal before the ITAT after a delay of 37 days. The assessee did not object to the condonation of delay. The appeal was filed after the CBDT revised the monetary limits for filing appeals.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable given the tax effect and the CBDT's revised monetary limits for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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)-20, Kolkata (hereinafter referred to as the “Ld. CIT(A)”] dated 22.03.2024 for the AY 2021-22. 2. As it appears from the record that the appeal has been filed after a delay of 37 days. For this the Department has filed condonation petition which is as follows:

3.

The Ld. Counsel on behalf of the assessee did not raise any objection in condoning the delay. Keeping in view, the facts stated in the condonation petition, delay is hereby condoned.

4.

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/-

5.

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 28.06.2024 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.

6.

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 5th December, 2024

Recent GST High Court judgments

Search GST case law →