ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 4(1), KOLKATA, INCOME TAX DEPARTMENT, KOLKATA V. LAKHOTIA TRANSPORT CO. PRIVATE LIMITED, KOLKATA

ITSSA 126/KOL/2024

AI Insights

This case involves an appeal by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, concerning the assessment year 2020-2021. The appeal was found to be filed belatedly by 42 days but was admitted for hearing. However, upon reviewing the monetary limits set by the CBDT Circular No. 9/2024, the Tribunal noted that the tax effect in the appeal was below the threshold of Rs. 60,00,000 for filing appeals. Consequently, the Tribunal dismissed the appeal as it was not maintainable under the revised policy aimed at reducing litigation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126783 (ITAT-KOLKATA)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: CBDT Circular No. 9/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM
• Assessee Lawyers: SUNIL SURANA
• Keywords: Tax effect; Dismissed; HRA; Commissioner; Commissioner of Income Tax; Dismissed in limine; Limine; Department; Revenue's appeal; In Limine

Judgement Text

" आयकर अपीलीय अधिकरण, “सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील (तलाशियाां और अशिग्रहण) सं/IT(SS)A No.126/KOL/2024 (नििाारण वर्ा / Assessment Year : 2020-2021) ACIT, Central Circle-4(1), Kolkata Vs Lakhotia Transport Co. Pvt. Ltd. 26, Tara Chand Dutta Street, Ground Floor, West Bengal PAN No. :AAACL 8147 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Sunil Surana, AR राजस्व की ओर से /Revenue by : Shri Guru Bhashyam, CIT-DR सुनवाई की तारीख / Date of Hearing : 06/02/2025 घोषणा की तारीख/Date of Pronouncement : 25/04/2025 आदेश / O R D E R Per Rajesh Kumar, AM : This is an appeal preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ' Ld. CIT(A)'] dated 18.06.2024 for the assessment years 2020-2021. 2. On perusal of the appeal record, we found that the appeal of the revenue is filed belatedly by 42 days. Looking to the facts and circumstances of the case and the reasons cited for the delay in filing the appeal by the revenue, delay of 42 days in filing the present appeal is condoned and appeal is admitted for hearing. 3. At the outset, the Ld. Counsel for the assessee submitted that vide the CBDT Circular No. 9/2024 dated 17.09.2024, the monetary limits for filing of appeal by the Department before Income Tax Appellate Tribunal ITA No.126/KOL/2024 2 and High Courts and SLP before Supreme Court have been increased as a measure for reducing Litigation. The revised monetary limits laid down in para-2 of this Circular are as follows: 1. Before Appellate Tribunal : Rs. 60,00,000/- 2. Before High Court : Rs. 2,00,00,000/- 3. Before Supreme Court : Rs. 5,00,00,000/- 4. In the present case, the tax effect in the revenue's appeal is less than Rs.60,00,000/-. We note that this appeal had been filed by the revenue on 28.09.2024 and since the tax effect is within the monetary limit for filing appeals before Tribunal, in view of the Circular of CBDT (supra) at the first place, Revenue should not have preferred this appeal. In view of the above, we hold that the appeal filed by the Department, against the impugned order of the Ld. CIT(A), is contrary to the policy decision of the Department and as such the appeal filed by the Department is dismissed in limine as not maintainable. 5. As a matter of caution, we observe that if the Revenue finds at a later point of time that the tax effect in the appeal is more than Rs.60 lakhs or despite low tax effect, the appeal of the revenue is maintainable, the revenue is at liberty to move a miscellaneous petition before this Tribunal for recalling of this order. 6. In the result, appeal of the revenue is dismissed. Order pronounced in the open court on 25/04/2025. Sd/- ( SONJOY SARMA) Sd/- (RAJESH KUMAR) न्यानयक सदस्य / JUDICIAL MEMBER लेखा सदस्य/ ACCOUNTANT MEMBER कोलकाता Kolkata; ददनाांक Dated 25/04/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.126/KOL/2024 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ 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. शििागीय प्रशतशिशि, आयकर अपीलीय अशिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "