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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI RAJPAL YADAV & SHRI RAKESH MISHRA
DCIT, Central Circle, 4(3) Jivendra Mishra, Kolkata Kolkata, Aaykar Bhavan Poorva, Vs 202/A, Block-B, Bangur 110 Shantipally, West Bengal, Avenue, West Bengal, Kolkata-700107 Kolkata-700055 (Appellant) (Respondent) PAN: AEXPM8503K Present for: Appellant by : Ms. Madhumita Das, ACIT Respondent by : None Date of Hearing : 28.08.2024 Date of Pronouncement : 19.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the Revenue is against the order of the Ld. Commissioner of Income Tax (hereinafter referred to as “the Ld. CIT (A)”) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016-17 dated 09.03.2024, which has been passed against the assessment order u/s 143(3) of the Act, dated 29.12.2017.
At the outset, there is a delay of 06 days in filing the appeal. That after a detailed discussion, the bench considered the delay and accordingly, the delay for 06 days is condoned. Accordingly, the delay for 06 days is condoned and appeal is taken for adjudication. Jivendra Mishra; A.Y. 2016-17 3. With the assistance of ld. DR, 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) 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. However, it was not demonstrated that this case falls in any of the exceptions and therefore, this appeal is not maintainable.
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.