DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. BHAWANI CONSTRUCTIONS PVT. LTD., HOWRAH

PDF · subscribers
ITA 1562/KOL/2024Status: DisposedITAT Kolkata13 September 2024AY 2021-22Bench: Shri Rajpal Yadav, Vice-President (KZ), Dr. Manish Borad (Accountant Member)3 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 dismissed the appeal as not maintainable because the tax effect was less than Rs. 50 lakhs and no exception to the circular was demonstrated. The delay in filing was also noted but not the primary reason for dismissal.

What were the facts?

The Revenue appealed the deletion of an addition of Rs. 1,33,517 made under Section 69C. The appeal was filed after a significant delay and the tax effect was below the threshold specified by CBDT circulars.

What were the issues?

Whether the appeal is maintainable based on tax effect and compliance with CBDT circulars, and whether the delay in filing can be condoned.

Which sections of the Income-tax Act were involved?

Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad

Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), Kolkata-21 dated 27th December, 2023 passed for Assessment Year 2021-22. 1

2.

The solitary grievance of the Revenue is that ld. CIT(Appeals) has erred in deleting the addition of Rs.1,33,517/-, which was added by the ld. Assessing Officer with the aid of Section 69C of the Income Tax Act.

3.

The Revenue has pleaded in Form No. 36 that tax effect is only of Rs.1,04,143/-. Apart from the above, the Registry has pointed out that appeal is time barred by 136 days. No application for condonation of delay has been filed.

4.

With the assistance of ld. Representatives, we have gone through the record carefully. As far as the issue regarding non- filing of an application for condonation of delay is concerned, we would have adjourned the hearing and provided one more opportunity to the Revenue, but at the threshold the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50 lakhs. Therefore, on that account, this appeal is not maintainable. There is no idea to devote energy of persuading the Revenue for filing an application for condonation of delay. This appeal is not maintainable simply for the reason that tax effect by virtue of relief granted by the ld. CIT(Appeals) is less than Rs.50 lakhs. It has not been demonstrated in the grounds of appeal as to how this issue falls in the exception clauses mentioned at serial no.10 of the

5.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 13/09/2024.

More judgments on Section 69C

All 8,217 judgments and leading authorities on Section 69C →

Recent GST High Court judgments

Search GST case law →