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

ITA 2568/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 6 days, for which the department filed a condonation petition along with an affidavit stating sufficient reasons for the delay. The main legal issue arose from the revised monetary limits for filing appeals set by the CBDT Circular No. 9/2024, which increased the threshold for appeals to the Appellate Tribunal to Rs. 60,00,000. The tax effect in the revenue's appeal was less than this amount, leading to the dismissal of the appeal as not maintainable under the new guidelines.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828415 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 06-11-2025
• Laws Referred To: CBDT Circular No. 9/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• 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.2568/KOL/2025 (नििाारण वर्ा / Assessment Year :2022-2023) DCIT CC-1(4), Kolkata, Vs Kishore Agarwal, 49A, Tollygunge Circular Road, New Alipore, Kolkata-700053 PAN No. :ADKPA 4764 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Deep Agarwal, AR राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 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 of the revenue is delayed by 06 days. The department has filed condoantion petition along with affidavit stating sufficient reasons for delay. Considering the submission of the ld.Sr. DR, the delay is condoned and the appeal of the revenue 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: 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/- Printed from counselvise.com ITA No.2569/KOL/2025 2 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 13/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "