INCOME TAX OFFICER, WARD - 6(1), KOLKATA V. PITRASHISH MARKETING ENTERPRISES PRIVATE LIMITED, KOLKATA

ITA 1734/KOL/2024

AI Insights

The case involves appeals by the Income Tax Officer, Ward-6(1), Kolkata against Pitrashish Marketing Enterprises Pvt. Ltd., concerning the assessment years 2013-14 and 2014-15. The appeals were filed against the orders of the National Faceless Appeal Centre (CIT(A)), which were passed under section 250 of the Income Tax Act. The Department's appeals were dismissed due to the tax effect being below the revised monetary limit for filing appeals, as per the CBDT Circular aimed at reducing litigation. The court also addressed the procedural aspect of a 109-day delay in filing the appeals, which was condoned after considering the reasons provided by the Department.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472661 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Tax effect
• Section: 250

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.1734&1735/Kol/2024 Assessment Years: 2013-14 & 2014-15 ITO, Ward-6(1), Kolkata.……………..………………………….…..……Appellant vs. Pitrashish Marketing Enterprises Pvt. Ltd. .…..……........……...…..…..Respondent GS-126, Rajdanga Main Road, Kolkata – 700107. [PAN: AAECP7785N] Appearances by: Shri Sanjoy Paul, Addl. CIT-Sr. DR, appeared on behalf of the appellant. Shri Rajeeva Kumar, AR, appeared on behalf of the Respondent. Date of concluding the hearing : January 22, 2025 Date of pronouncing the order : January 22, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The captioned appeals have been preferred by the revenue against the separate orders both dated 27.02.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, we notice that there is a delay of 109 days in filing both the instant appeals. The revenue has submitted applications for condonation of delay citing reasonable grounds. After considering the averments made in the applications, we condone the said delay in both the appeals. 3. The Ld. AR of the assessee submitted that in both the cases, the tax effect by the revenue is less than Rs.60,00,000/-. He further stated that the CBDT has issued a Circular No. 9/2024 dated 17.09.2024, whereby the monetary limits for filing of appeals 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. II.T.A. Nos.1734&1735/Kol/2024 Assessment Years: 2013-14 & 2014-15 Pitrashish Marketing Enterprises Pvt. Ltd 2 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/- 4. We note that both the appeals had been filed by the revenue on 14.08.2024 and since the tax effect is within 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 these appeals. In view of the above, we hold that both the appeals filed by the Department, against the impugned order of the Ld. CIT(A), are contrary to the policy decision of the Department and as such, the instant appeals filed by the Department are dismissed in limine. 5. As a matter of caution, we observe that if the Revenue finds at a later point of time that the tax effect in these appeals is more than Rs.60 lakhs or despite low tax effect, the appeals of the revenue are maintainable, the revenue is at liberty to move this Tribunal for recalling of this consolidated order. 6. In the result, both the appeals of the revenue are dismissed. Kolkata, the 22nd January, 2025. Sd/- Sd/- [Rajesh Kumar] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 22.01.2025. RS Copy of the order forwarded to: 1. ITO, Ward-6(1), Kolkata 2. Pitrashish Marketing Enterprises Pvt. Ltd 3. CIT(A)- 4. CIT- , II.T.A. Nos.1734&1735/Kol/2024 Assessment Years: 2013-14 & 2014-15 Pitrashish Marketing Enterprises Pvt. Ltd 3 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "