ATANU MALIK, DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA V. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

ITA 2195/KOL/2024

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-20, concerning the assessment year 2017-18. The Revenue's appeal was delayed by 52 days, attributed to the time taken for administrative approvals, which was later condoned by the Tribunal. However, the primary issue was the tax effect of the relief granted by the CIT(Appeals), which was less than Rs. 60,00,000. According to the CBDT Instruction No. 9 of 2024, appeals are not to be filed if the tax effect is below this threshold unless specific exceptions apply. The Tribunal found no applicable exceptions and thus dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474018 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: CBDT Instruction No. 9 of 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUR GOYAL
• Assessee Lawyers: DEEPAK MUNDHRA
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2195/KOL/2024 (Assessment Year:2017-18) DCIT, Central Circle 1(4) Aaykar Bhavan Poorva, Shanti Pally, Kolkata-700107, West Bengal Vs. Murlidhar Ratanlal Exports Ltd. 15B, Hemanta Basu Sarani, Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AABCM8371Q Assessee by : Shri Deepak Mundhra, AR Revenue by : Shri Ankur Goyal, DR Date of hearing: 10.02.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-20 (hereinafter referred to as the “Ld. CIT(A)”] dated 12.07.2024 for the AY 2017-18. 02. At the outset, we note that there is a delay in filing the appeal by the Revenue by 52 days for which the Revenue has filed condonation petitions. In the condonation petitions, the Revenue has stated that the delay in filing the appeal was on account of time taken in taking administrative approvals and therefore, may be condoned. After considering the rival contentions and the reasons stated in the condonation petition, we find that the delay in filing the appeals is for genuine and bonafide reasons and accordingly, the same is condoned by admitting the appeals for adjudication. Page | 2 ITA No.2195/KOL/2024 Murlidhar Ratanlal Exports Limited; A.Y. 2017-18 03. 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. 04. 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. 05. In the result, all the appeal of the Revenue is dismissed. Order pronounced in the open court on 24.02.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 24.02.2025 Sudip Sarkar, Sr.PS Page | 3 ITA No.2195/KOL/2024 Murlidhar Ratanlal Exports Limited; A.Y. 2017-18 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "