INCOME TAX OFFICER, WARD - 30(1), KOLKATA V. SAROJESH CHANDRA MUKHERJEE, TOLLYGUNGE

ITA 2296/KOL/2025

AI Insights

This case involves an appeal by the revenue against the order passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2012-2013. The appeal was dismissed by the Income Tax Appellate Tribunal, Kolkata, on the grounds that the tax effect involved was below the monetary threshold set by the CBDT Circular No. 9/2024, which aims to reduce unnecessary litigation by setting higher monetary limits for filing appeals. The Tribunal noted that the Department should not have preferred this appeal under the revised guidelines.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828793 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 11-10-2025
• Laws Referred To: CBDT Circular No. 9/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIMA DAS BISWAS
• Assessee Lawyers: ARVIND 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.2296/KOL/2025 (नििाारण वर्ा / Assessment Year :2012-2013) ITO, Ward-30(1), Kolkata Vs Sarojesh Chandra Mukherjee 74/1B, Golf Residency, Uday Shankar Sarani Tollygunge, Kolkata-700033 PAN No. :AEJPM 5031 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR नििााररती की ओर से /Assessee by : Shri Arvind Agarwal, AR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the revenue against the order dated 14.08.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-2013. 2. 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/- 3. 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, Printed from counselvise.com ITA No.2295/KOL/2025 2 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. 4. 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. 5. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 14/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 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 "