DCIT CC-1(4), Kolkata Vs Kishore Agarwal
Parties Involved
Facts Summary
This is an appeal filed by the revenue against the order dated 29.08.2025, passed by the ld.CIT(A), Kolkata-20 for the assessment year 2022-2023. The appeal of the revenue is delayed by 06 days. The department has filed a condonation petition along with an affidavit stating sufficient reasons for the delay. Considering the submission of the ld.Sr. DR, the delay is condoned and the appeal of the revenue is admitted for hearing. The Ld. AR of the assessee submitted that the monetary limits for filing appeals have been increased as per CBDT Circular No. 9/2024 dated 17.09.2024. In the present case, the tax effect in the revenue's appeal is less than Rs.60,00,000/-.…
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 CBDT Circular No. 9/2024.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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