ACIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA V. DARKIN DISTRIBUTORS PVT LTD, KOLKATA

ITA 315/KOL/2025

AI Insights

This case involves an appeal by the revenue against the order passed by the CIT(A)-22, Kolkata, concerning the assessment year 1992-93. The primary issue was the maintainability of the appeal based on the tax effect, which was less than Rs. 60,00,000. The Income Tax Appellate Tribunal, Kolkata, referenced the CBDT Instruction No. 9 of 2024, which directs that appeals should not be filed if the tax effect is below the specified amount unless it falls under certain exceptions. The Tribunal found that the current appeal did not meet any of these exceptions and thus dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772396 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2018-2019
• Laws Referred To: CBDT Instruction No. 9 of 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA GUPTA
• Assessee Lawyers: SHUBHANKAR GHOSH
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.315/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) ACIT, Central Cirlce-4(3), Kolkata Vs Darkin Distributors Private Limited 35, 5th floor, 1, R.N.Mukherjee Road, West Bengal-700001 PAN No. :AABCD 0880 F (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue by : Ms. Archana Gupta, Addl.CIT-Sr.DR निर्धाररती की ओर से /Assessee by : Shri Shubhankar Ghosh, AR सुनवाई की तारीख / Date of Hearing : 07/08/2025 घोषणा की तारीख/Date of Pronouncement : 26/08/2025 आदेश / O R D E R Per Rajesh Kumar, AM : This is an appeal filed by the revenue against the order dated 26.09.2017, passed by the ld. CIT(A)-22, Kolkata, for the assessment year 1992-93. 2. With the assistance of ld Sr.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. Therefore, the present appeal of the revenue does not fall in any of the exceptions and, this appeal is not maintainable. Printed from counselvise.com ITA No.315/KOL/2025 2 3. On due consideration of the above facts and circumstances, we dismiss the present appeal of the Revenue for 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. 4. In the result, appeal of the revenue is dismissed. Order pronounced in the open court on 26/08/2025 Sd/- (DUVVURU RL REDDY) Sd/- (RAJESH KUMAR) उपाध्यक्ष / VICE PRESIDENT लेखा सदस्य/ ACCOUNTANT MEMBER कोलकाता Kolkata; ददनाांक Dated 26/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "