DCIT CC-1(4), Kolkata Vs Kamal Agarwal
Case No: ITA No.2569/KOL/2025
Court: Income Tax Appellate Tribunal “SMC” Bench Kolkata
Date: 1/13/2026
Parties Involved
appellantDCIT CC-1(4), Kolkata
respondentKamal Agarwal
Facts Summary
This is an appeal filed by the revenue against the order dated 31.03.2024, passed by the ld.ACIT, Central Circle-1(4), Kolkata for the assessment year 2022-2023. The appeal of the revenue is delayed by 06 days, but the department has filed a condonation petition along with an affidavit stating sufficient reasons for the delay. The delay is condoned, and the appeal is admitted for hearing. The Ld. AR of the assessee submitted that according to the CBDT Circular No. 9/2024 dated 17.09.2024, the mo…
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 by the CBDT Circular No. 9/2024.
Precedents Relied Upon
1 precedent cited in this judgement.