ASSISTANT COMMISSIONER OF INCOME TAX, CUTTACK V. KHIROD NATH, NEW INDUSTRIAL ESTATE

ITSSA 7/CTK/2025

AI Insights

The case involves two appeals by the Assistant Commissioner of Income Tax against orders passed by the Commissioner of Income Tax (Appeals), Bhubaneswar-2, concerning the assessment years 2018-2019 and 2019-2020. The appeals were directed against the reliefs granted to the respondent, Khirod Nath, which reduced the tax effect to below Rs. 60,00,000. The tribunal, adhering to the CBDT Instruction No. 9 of 2024, dismissed the appeals on the grounds of non-maintainability due to the threshold limit not being met.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396873 (ITAT-CUTTACK)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Laws Referred To: CBDT Instruction No. 9 of 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

" IT(SS)A No. 06/CTK/2025 (A.Y. 2018-2019) IT(SS)A No. 07/CTK/2025 (A.Y. 2019-2020) Khirod Nath 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-CUTTACK ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rakesh Mishra, Accountant Member I.T.(S.S.)A. No. 06/CTK/2025 Assessment Year: 2018-2019 & I.T.(S.S.)A. No. 07/CTK/2025 Assessment Year: 2019-2020 Assistant Commissioner of Income Tax,……Appellant Aayakar Bhawan, 3rd Floor, Shelter Square, Cuttack-753008, Odisha -Vs.- Khirod Nath,………………………………………...Respondent New Industrial Estate, Jagatpur, Cuttack-754021, Odisha, India [PAN:ADTPN7544A] Appearances by: Shri Ambika Prasad Mohanty, CA, appeared on behalf of the assessee Shri Sanjay Kumar, CIT, D.R. appeared on behalf of the Revenue Date of concluding the hearing: April 17, 2025 Date of pronouncing the order: May 27, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing IT(SS)A Nos. 6/CTK/2025 and 7/CTK/2025 are directed at the instance of assessee against the IT(SS)A No. 06/CTK/2025 (A.Y. 2018-2019) IT(SS)A No. 07/CTK/2025 (A.Y. 2019-2020) Khirod Nath 2 orders of ld. Commissioner of Income Tax (Appeals), Bhubaneswar-2 both dated 27th December, 2024 passed for Assessment Years 2018-19 and 2019-20 respectively. 2. We have heard the rival submissions and perused the material available on record. We have also 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, these cases do not fall in any of the exceptions and, these appeals are not maintainable. 3. On due consideration of the above facts and circumstances, we dismiss the appeals 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 these cases fall in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of IT(SS)A No. 06/CTK/2025 (A.Y. 2018-2019) IT(SS)A No. 07/CTK/2025 (A.Y. 2019-2020) Khirod Nath 3 these appeals. Such application should be filed within the time limit provided in the Act. 4. In the result, both the appeals of the Revenue are dismissed. Order pronounced in the open Court on 27/05/2025. Sd/- Sd/- (Rakesh Mishra) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 27th day of May, 2025 Copies to :(1) Assistant Commissioner of Income Tax, Aayakar Bhawan, 3rd Floor, Shelter Square, Cuttack-753008, Odisha (2) Khirod Nath, New Industrial Estate, Jagatpur, Cuttack-754021, Odisha, India (3) Commissioner of Income Tax (Appeals), Bhubaneswar-2; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "