What did the Tribunal hold?

The Tribunal dismissed the appeal of the Revenue due to the low tax effect, as per CBDT Instruction No. 9 of 2024. The Revenue can file a Miscellaneous Application for revival if facts are re-verified and the tax effect exceeds the threshold or falls under exceptions.

The Revenue filed an appeal against the order of the CIT(Appeals) for AY 2012-13. The tax effect of the relief granted by the CIT(Appeals) was less than Rs. 60,00,000/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal given the tax effect of the relief granted by the lower appellate authority, in light of CBDT instructions.

ITO vs Kamala Devi Patni, Kalna | ITAT Kolkata 2024

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2012-2013 Income Tax Officer,……………………..…………Appellant Burdwan, Court Compound, Aayakar Bhawan, Burdwan-713101, West Bengal -Vs.- Kamala Devi Patni,……………………………….Respondent Katiganga, Kalna-713409, West Bengal [PAN: AJWPP0835H] Appearances by: Shri Manas Mondal, Addl. CIT, D.R., appeared on behalf of the Revenue Shri Ankit Jalan, Advocate, appeared on behalf of the assessee Date of concluding the hearing: November 12, 2024 Date of pronouncing the order: November 28, 2024 O R D E R

The present appeal is directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals) dated 14th June, 2024 passed for Assessment Year 2012-13.

With the assistance of ld. representatives, I 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 1. (A.Y. 2012-2013) Kamala Devi Patni 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) before Tribunal if tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.60,00,000/-. Such order could only be challenged if it comes within exceptions provided in the Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable.

On due consideration of the above facts and circumstances, I 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 comes out that tax effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 28/11/2024.

INCOME TAX OFFICER, BURDWAN vs. KAMALA DEVI PATNI, KALNA

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