RURAL ENGINEERING CO PVT LTD,KOLKATA V. DCIT, CIRCLE 1.1, KOLKATA

CO 89/KOL/2025

AI Insights

The case involves an appeal by the Revenue against an order of the NFAC, Delhi, concerning the assessment year 2014-15. The Revenue's appeal was initially delayed by 83 days, for which a condonation petition was filed and accepted. However, the appeal was found to involve a tax effect of only Rs. 13,57,184, below the threshold of Rs. 50,00,000 set by the CBDT Circular No.9/2024 dated 17.09.2024. Both parties agreed on this monetary limit during the hearing, leading to the dismissal of the appeal and the consequent cross-objection by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822834 (ITAT-KOLKATA)
• Duration Of Justice: 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 27-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.1620/Kol/2025 Assessment Year: 2014-15 DCIT, Circle-1(1), Kolkata.…………..……………….……….……….……Appellant vs. Rural Engineering Co. Pvt. Ltd….……………………….....……...…..…..Respondent 20 Maharshi Debendra Road, Kol- 7. [PAN: AABCR2672P] C.O. 89/Kol/2025 (in ITA No.1620/Kol/2025) Assessment Year: 2014-15 Rural Engineering Co. Pvt. Ltd.….……………. ….……….……….……Cross-Objector 20 Maharshi Debendra Road, Kol- 7. [PAN: AABCR2672P] vs. DCIT, Circle-1(1), Kolkata...………………….…………...…..…………….Respondent Appearances by: Shri Akkal Dudhwewala, FCA, appeared on behalf of the assessee. Shri Sanat Kr. Raha, DR, appeared on behalf of the Revenue. Date of concluding the hearing : December 03, 2025 Date of pronouncing the order : December 23, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member: The appeal has been preferred by the Revenue and cross-objection by the assessee against the order dated 20.02.2025 of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). Printed from counselvise.com ITA No.1620/Kol/2025 C.O. 89/Kol/2025 Rural Engineering Co. Pvt. Ltd 2 2. The Registry informed that there is delay in filing of the appeal by the Revenue by 83 days and condonation petition for the said delay has been filed by the revenue. On perusal of the contents of the condonation petition, we find that the reasons mentioned therein are valid and reasonable. Hence, we condone the delay and admit the appeal of the revenue for adjudication. 3. At the time of hearing, the ld. AR vide his letter dated 03.12.2025 stated that the instant appeal filed by the revenue is below the monetary limit as per Circular No.9/2024 dated 17.09.2024 issued by CBDT as the tax effect involved in this appeal is 13,57,184/- and the appeal may be dismissed. 4. Contrary to that, the ld. DR did not object to the above contention of the ld. AR. 5. Upon hearing the contentions of both the parties and perusing the materials available on record, we find that the assessee filed a letter dated 03.12.2025 wherein it is stated that the revenue wrongly mentioned tax effect involved at Rs.2,27,39,310/- in the grounds raised in this appeal whereas the correct calculation of the tax effect involved in this appeal is Rs.13,57,184/-. In terms of the above and considering the records before us, we dismiss the instant appeal filed by the revenue as the same is below the monetary limit as prescribed by CBDT circular dated 17.09.24. 6. The consequential cross-objection i.e. C.O No.89/Kol/2025 filed by the assessee is rendered infructuous as the present appeal of the revenue is dismissed due to low tax effect. Printed from counselvise.com ITA No.1620/Kol/2025 C.O. 89/Kol/2025 Rural Engineering Co. Pvt. Ltd 3 7. In the result, the appeal filed by the revenue and also cross- objection filed by the assessee are dismissed. Kolkata, the 23rd December, 2025. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 23.12.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "