DCIT, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA V. UNITECH PAPER MILLS PRIVATE LIMITED, KOLKATA

ITA 1316/KOL/2024

AI Insights

The case involves multiple appeals by the Deputy Commissioner of Income Tax, Central Circle-1(2), Kolkata, against Unitech Paper Mills Pvt. Limited, concerning different assessment years. The appeals were directed against the orders of the Commissioner of Income Tax (Appeals), Kolkata-20, which had provided relief to the respondent. The primary legal issue was the maintainability of the appeals based on the tax effect, which was less than Rs. 60,00,000, as stipulated by the recent CBDT Instruction. The Tribunal, after reviewing the appeals and the applicable instructions, concluded that the appeals were not maintainable under the specified financial threshold and dismissed them accordingly.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473257 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-11-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2024
• 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. 41/KOL/2024 (A.Y. 2010-11) IT(SS)A No. 70/KOL/2024 (A.Y. 2011-12) IT(SS)A No. 71/KOL/2024 (A.Y. 2014-15) ITA No. 1316/KOL/2024 (A.Y. 2012-13) Unitech Paper Mills Pvt. Limited 1 THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.(SS)A. No. 41/KOL/2024 Assessment Year: 2010-11 & I.T.(SS)A. No. 70/KOL/2024 Assessment Year: 2011-12 & I.T.(SS)A. No. 71/KOL/2024 Assessment Year: 2014-15 & I.T.A. No. 1316/KOL/2024 Assessment Year: 2012-13 Deputy Commissioner of Income Tax,….……Appellant Central Circle-1(2), Kolkata, Aayakar Bhawan Poorva, Room No. 310, 3rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Unitech Paper Mills Pvt. Limited,………….Respondent 53A, Rafi Ahmed Kidwai Road, 3rd floor, Kolkata-700016 [PAN: AAACU3795M] Appearances by: Shri Subhendu Datta, CIT (DR), appeared on behalf of the Revenue Shri Deepak Mundra, ACA & Shri Robin Maheshwari, ACA, appeared on behalf of the assessee IT(SS)A No. 41/KOL/2024 (A.Y. 2010-11) IT(SS)A No. 70/KOL/2024 (A.Y. 2011-12) IT(SS)A No. 71/KOL/2024 (A.Y. 2014-15) ITA No. 1316/KOL/2024 (A.Y. 2012-13) Unitech Paper Mills Pvt. Limited 2 Date of concluding the hearing: October 22, 2024 Date of pronouncing the order: October 22, 2024 O R D E R Per Bench:- These appeals being IT(SS)A Nos. 41, 70, 71/KOL/2024 are preferred by the Revenue against the orders of ld. Commissioner of Income Tax (Appeals), Kolkata-20 dated 24th January, 2024 for assessment years 2010-11, 2011-12 & 2014-15 respectively. The appeal being ITA No. 1316/KOL/2024 is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals), Kolkata-20 dated 22nd February, 2024 for assessment year 2012-13. 2. With the assistance of ld. representatives, we have gone through the grounds of appeals 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. IT(SS)A No. 41/KOL/2024 (A.Y. 2010-11) IT(SS)A No. 70/KOL/2024 (A.Y. 2011-12) IT(SS)A No. 71/KOL/2024 (A.Y. 2014-15) ITA No. 1316/KOL/2024 (A.Y. 2012-13) Unitech Paper Mills Pvt. Limited 3 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 these 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 this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of these appeals. Such application should be filed within the time limit provided in the Act. 4. In the result, all the appeals of the Revenue are dismissed. Order pronounced in the open Court on 22/10/2024. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 22nd day of October, 2024 Copies to :(1) Deputy Commissioner of Income Tax, Central Circle-1(2), Kolkata, Aayakar Bhawan Poorva, Room No. 310, 3rd Floor, 110, Shanti Pally, Kolkata-700107 (2) Unitech Paper Mills Pvt. Limited, 53A, Rafi Ahmed Kidwai Road, 3rd floor, Kolkata-700016 IT(SS)A No. 41/KOL/2024 (A.Y. 2010-11) IT(SS)A No. 70/KOL/2024 (A.Y. 2011-12) IT(SS)A No. 71/KOL/2024 (A.Y. 2014-15) ITA No. 1316/KOL/2024 (A.Y. 2012-13) Unitech Paper Mills Pvt. Limited 4 (3) Commissioner of Income Tax (Appeals), Kolkata-20; (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. "