INCOME TAX OFFICER - 1(1), RAIPUR, RAIPUR V. KAMLESH KUMAR KUKREJA, RAIPUR

ITA 274/RPR/2025

AI Insights

The case involves an appeal by the Income Tax Officer-1(1), Raipur against Kamlesh Kumar Kukreja, the proprietor of Anmol Industries, concerning the assessment year 2016-17. The appeal was based on an order from the CIT(Appeals)/NFAC, which the revenue found unsatisfactory. However, the tax effect of the appeal was only Rs. 45,000, which is below the Rs. 60 lakhs threshold set by the CBDT for filing appeals in the tribunal. Despite the revenue's position that the case fell under an exception to the circular, the tribunal found no sufficient reasoning or evidence to support this claim and dismissed the appeal on procedural grounds without delving into the substantive issues of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633678 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Laws Referred To: CBDT Circular No.09/2024, CBDT Circular No.05/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: SUNIL KUMAR AGRAWAL
• Keywords: Tax effect

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.274/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2016-17 The Income Tax Officer-1(1), Raipur (C.G.) .......अपीलाथȸ / Appellant बनाम / V/s. Kamlesh Kumar Kukreja Prop. Anmol Industries, Surajpura Road, Bhatapara, Raipur (C.G.) PAN : AHVPK6618C ……Ĥ×यथȸ / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 06.06.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 10.06.2025 2 ITO-1(1), Raipur Vs.Kamlesh Kumar Kukreja ITA No.274/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM This appeal preferred by the revenue emanates from the order of the Ld. CIT(Appeals)/NFAC, dated 07.02.2025 for the assessment year 2016- 17 as per the grounds of appeal on record. 2. At the very outset, it is noted that the tax effect involved in the present appeal is only Rs.45,000/- which is below the prescribed limit of Rs.60 lakhs for filing appeal before the Tribunal as per CBDT Circular No.09/2024, dated 17.09.2024 issued by the CBDT. In this regard, the Range Head and the A.O had opined as evident in the letter of the Pr.CIT, at Para 3 that the case of the assessee does not fall in any exception of Para 3 of the CBDT Circular No.05/2024, dated 15.03.2024, further appeal to ITAT is not required to be filed. For the sake of clarity, the relevant Para 3 is culled out as follows: “3. The decision of the ld.CIT(A) is not acceptable in principle, however looking to the tax effect of Rs.45,000/- which is below the prescribed limit of Rs.60,00,000/-for filing appeal before Hon’ble ITAT as per the CBDT’s Circular No.05/2024, dated 15.03.2024 issued by the CBDT and also, the case of the assessee does not fall in any exception of Para 3 of the said circular, further appeal to ITAT is not required to be filed.” 3 ITO-1(1), Raipur Vs.Kamlesh Kumar Kukreja ITA No.274/RPR/2025 3. However, the Pr. CIT without explaining any reason harping upon the CBDT Circular (supra) opined that accepting the tax effect involved in the present appeal is only Rs.45,000/- i.e. below the prescribed limit of Rs.60 lakhs as per the aforesaid CBDT Circular (supra), but the case falls under the exception clause 3.1(h) of the said CBDT Circular No.05/2024, dated 15.03.2024. The Ld. Pr. CIT has not provided any reasons as to why the case of the assessee falls within exception 3.1(h) of CBDT circular wherein his own department personnel i.e. the A.O as well as range head clearly states that there is no need for appeal before ITAT since the appeal is below tax effect and the case of the assessee do not fall in exception of Para 3.1(h) of said CBDT circular. That without being supported with reasons such decision of the Pr. CIT only becomes arbitrary, perverse and bereft of reasoning. The Ld. Sr. DR could not bring on record any evidence nor could make any submission regarding the issue and simply relied on the findings of the Revenue Authorities. At the same time, regarding whether the case falls within some exception as per CBDT Circular, the Ld. Sr. DR was also silent and had nothing to say in this regard. Accordingly, at the threshold itself even without going into the merits of the case, since the tax effect involved in the present appeal is below the prescribed limit of Rs. 60 lakhs as per CBDT Circular No.09/2024, dated 17.09.2024, therefore, the appeal of the revenue is liable to be dismissed on account of low tax effect. I order accordingly. 4 ITO-1(1), Raipur Vs.Kamlesh Kumar Kukreja ITA No.274/RPR/2025 4. In the result, appeal of the revenue is dismissed. Order pronounced in open court on 10th day of June, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 10th June, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur "