INCOME TAX OFFICER WARD-4(1), KOLKATA, KOLKATA vs. MAJESTIC MARCOM PRIVATE LIMITED, KOLKATA

This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15/06/2023 for the AY 2012-13.

At the outset, there is a delay of 107 days in filing the appeal. That after a detailed discussion, the bench considered the delay and accordingly, the delay for 107 days is condoned. Accordingly, the delay for 107 days is condoned and appeal is taken for adjudication.

We have gone through the grounds raised by the Revenue. It is pertinent to note that the tax effect by virtue of relief given by the first appellate authority is less than Rs.60,00,000/-. As per CBDT Instruction bearing No. 9 of 2024 issued on 17th September, 2024, CBDT has directed its subordinate authorities not to challenge the order of ld. CIT(Appeals)

On due consideration of the above facts and circumstances, we dismiss this appeal of the Revenue for want of tax effect. However, in case on re- verification of the facts at the end of the Assessing Officer, it emerges that the tax effect is more than the limit for filing the appeal or this case falls in any of the exceptions provided in the instruction, then the Revenue will be at liberty to file a Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.

In the result, all the appeal of the Revenue is dismissed.