DCIT CC1 4 KOLKATA, KOLKATA V. ANKIT AGARWAL, KOLKATA

ITA 2581/KOL/2025

AI Insights

This case involves an appeal by the revenue against an order passed by the CIT(A), Kolkata-20 for the assessment year 2022-2023. The appeal was initially delayed by 8 days, for which the department filed a condonation petition that was accepted by the tribunal. However, upon reviewing the monetary limits set by the CBDT for filing appeals, it was determined that the tax effect in this case was below the threshold of Rs. 60,00,000. Consequently, the tribunal dismissed the appeal as it did not meet the criteria for maintainability under the revised policy aimed at reducing litigation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829837 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 08-11-2025
• Laws Referred To: CBDT Circular No. 9/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIMA DAS BISWAS
• Assessee Lawyers: DEEP AGARWAL
• Keywords: Tax effect

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2581/KOL/2025 (नििाारण वर्ा / Assessment Year :2022-2023) DCIT CC-1(4) Kolkata Vs Ankit Agarwal, 49A, Tollygunge Circular Road, New Allipore-700053 Kolkata PAN No. :AQEPA 0158 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Deep Agarwal, AR राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the revenue against the order dated 29.08.2025 passed by the ld. CIT(A), Kolkata-20 for the assessment year 2022-2023. 2. The appeal filed by the revenue is delayed by 08 days. The department has filed condonation petition along with affidavit stating the sufficient reasons for delay in filing the appeal before the Tribunal, which in my opinion, are reasonable. Accordingly, I condone the delay and appeal of the assessee is admitted for hearing. 3. At the outset, the Ld. AR of the assessee submitted 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 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: Printed from counselvise.com ITA No.2581/KOL/2025 2 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/-. Since the tax effect is below 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 dictated and pronounced in the open court on 14/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT Printed from counselvise.com ITA No.2581/KOL/2025 3 आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "