ITO WARD 41(3) NADIA, NADIA V. ARANGHATA UPENDRANAGAR SAMABAY KRISHI UNNAYAN SAMITY LIMITED, ARANGHATA

ITA 2050/KOL/2025

AI Insights

This case involves an appeal by the Income Tax Officer, Ward 41(3), Nadia against the order of the National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The appeal was initially delayed by 797 days due to the time taken to obtain administrative approval from competent authorities, which was later condoned by the tribunal. However, the core issue was the tax effect of the relief granted by the CIT(A), which was less than ₹60,00,000. Following the CBDT Instruction No. 9 of 2024, the tribunal found the appeal to be not maintainable on these grounds and dismissed it, allowing for a possible revival if circumstances change regarding the tax effect or if it falls within the exceptions of the Instruction.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847501 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: 2017-2018
• Appeal Filed On: 04-09-2025
• Laws Referred To: CBDT Instruction No. 9 of 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANAS MONDAL
• Assessee Lawyers: PIYAL GUPTA
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2050/KOL/2025 (Assessment Year: 2017-18) ITO Ward 41(3), Nadia 34, Kurchipota Lane Nedierpara, Nadia-741101, West Bengal Vs. Aranghata Upendranagar Samabay Krishi Unnayan Samity Limited Aranghata Upendranagar, Ranaghat-741501, West Bengal (Appellant) (Respondent) PAN No. AACAA1117H Assessee by : Piyal Gupta, AR Revenue by : Manas Mondal, DR Date of hearing: 26.03.2026 Date of pronouncement: 27.03.2026 O R D E R Per Pradip Kumar Choubey, JM: This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.04.2023 for the AY 2017-18. 2. At the outset, we observe from the appeal folder that there is a delay of 797 days in filing the appeal by the department and in support of this a condonation petition was filed. It was stated in the condonation petition that the delay has occurred due to obtaining the administrative approval from the competent authorities, which took quite a long time and accordingly, the delay may be condoned. The ld. AR, on the other hand, did not oppose the condonation of delay. Considering the Printed from counselvise.com Page | 2 ITA No. 2050/KOL/2025 Aranghata Upendranagar Samabay Krishi Unnayan Samity Limited; A.Y. 2017-18 reasons cited before us, we are inclined to condone the delay and admit the appeal for hearing. 3. 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 in the Instruction. Therefore, this case does not fall in any of the exceptions and, 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 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. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 27.03.2026. Sd/- Sd/- (RAJESH KUMAR) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 27.03.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2050/KOL/2025 Aranghata Upendranagar Samabay Krishi Unnayan Samity Limited; A.Y. 2017-18 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 "