DCIT, CIRCLE-7(1), KOLKATA, KOLKATA V. MGR AGRO PRODUCTS PRIVATE LIMITED, KOLKATA

ITA 2855/KOL/2025

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 2015-16. The appeal was based on the relief provided by the CIT(A), which resulted in a tax effect of less than ₹60,00,000. According to the CBDT Instruction No. 9 of 2024, appeals with a tax effect below this threshold should not be challenged before the Tribunal unless they fall within specific exceptions. The Tribunal found that the current case did not meet any of these exceptions, leading to the dismissal of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838995 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 27-11-2025
• Laws Referred To: CBDT Instruction No. 9 of 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANTANU GHOSH
• Assessee Lawyers: SUNIL SURANA
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2855/KOL/2025 (Assessment Year: 2015-16) DCIT, Circle 7(1) 5th floor, Aaykar Bhawan, P-7, Chowringhee Square, Kolkata-700069, West Bengal Vs. MGR Agro Products Private Limited 1, Shibtolla Street Goenka Lane, Kolkata-700007, West Bengal (Appellant) (Respondent) PAN No. AAFCM9182P Assessee by : Shri Sunil Surana, AR Revenue by : Shri Santanu Ghosh, DR Date of hearing: 09.02.2026 Date of pronouncement: 17.02.2026 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 06.11.2025 for the AY 2015-16. 2. At the outset, 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 ₹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 Printed from counselvise.com Page | 2 ITA No. 2855/KOL/2025 MGR Agro Products Private Limited; A.Y. 2015-16 in the Instruction. Therefore, this case does not fall in any of the exceptions and, this appeal is not maintainable. 3. 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 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 this appeal. Such application should be filed within the time limit provided in the Act. 4. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 17.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 17.02.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "