DCIT CC-1(4) Kolkata Vs Dinesh Agarwal
Case No: ITA No.2580/KOL/2025
Court: Income Tax Appellate Tribunal "SMC" Bench Kolkata
Date: 1/14/2026
Parties Involved
appellantDCIT CC-1(4) Kolkata
respondentDinesh Agarwal
Facts Summary
This appeal was filed by the revenue against the order dated 29.08.2025 passed by the ld. CIT(A), Kolkata for the assessment year 2022-2023. The appeal filed by the revenue was delayed by 08 days. The department filed a condonation petition along with an affidavit stating sufficient reasons for the delay, which were deemed reasonable by the Tribunal. The assessee's Ld. AR submitted that according to CBDT Circular No. 9/2024 dated 17.09.2024, the monetary limits for filing appeals by the Departme…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal filed by the Department is maintainable given the tax effect is below the monetary limit specified in CBDT Circular No. 9/2024.
Precedents Relied Upon
2 precedents cited in this judgement.