DCIT, CENTRAL CIRCLE, 4(3), KOLKATA, KOLKATA V. JIVENDRA MISHRA, KOLKATA

ITA 1108/KOL/2024

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2016-17. The appeal was filed following the assessment order under section 143(3) of the Income Tax Act, 1961. The primary contention in the appeal was the tax effect of the relief granted by the CIT(A), which was found to be less than Rs. 60,00,000, thus not meeting the threshold for challenging the CIT(A)'s order as per the latest CBDT instructions. The Tribunal dismissed the appeal on the grounds of non-maintainability due to the tax effect being below the specified limit.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25772 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 14-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHUMITA DAS; ACIT
• Keywords: Tax effect
• Section: 143(3); 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No. 1108/KOL/2024 Assessment Year: 2016-17 DCIT, Central Circle, 4(3) Kolkata, Aaykar Bhavan Poorva, 110 Shantipally, West Bengal, Kolkata-700107 Vs Jivendra Mishra, Kolkata 202/A, Block-B, Bangur Avenue, West Bengal, Kolkata-700055 (Appellant) (Respondent) PAN: AEXPM8503K Present for: Appellant by : Ms. Madhumita Das, ACIT Respondent by : None Date of Hearing : 28.08.2024 Date of Pronouncement : 19.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of the Ld. Commissioner of Income Tax (hereinafter referred to as “the Ld. CIT (A)”) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016-17 dated 09.03.2024, which has been passed against the assessment order u/s 143(3) of the Act, dated 29.12.2017. 2. At the outset, there is a delay of 06 days in filing the appeal. That after a detailed discussion, the bench considered the delay and accordingly, the delay for 06 days is condoned. Accordingly, the delay for 06 days is condoned and appeal is taken for adjudication. Page | 2 ITA No.1108/KOL/2024 Jivendra Mishra; A.Y. 2016-17 3. With the assistance of ld. DR, 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. 4. 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. 5. In the result, all the appeal of the Revenue is dismissed. Order pronounced in the Court on 19thNovember, 2024 at Kolkata. Sd/- Sd/- (RAJPAL YADAV) (RAKESH MISHRA) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated 19.11.2024 *SS, Sr.Ps Page | 3 ITA No.1108/KOL/2024 Jivendra Mishra; A.Y. 2016-17 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अिीिार्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. संबंतिि आयकर आयुक्त / Concerned Pr. CIT 4. आयकर आयुक्त ( अिीि ) / The CIT(A)- 5. तिभागीय प्रतितिति , अतिकरण अिीिीय आयकर , कोिकािा/DR,ITAT, Kolkata, 6. गार्ड फाईि / Guard file. आदेशािुसार/ BY ORDER, TRUE COPY Sr. PS/ Assistant Registrar आयकर अिीिीय अतिकरण ITAT, Kolkata "