Question 1

What are the key legal issues in Income Tax Officer Ward-4(3), Kolkata Vs. Abha Fuels Private Limited?

Accepted Answer

1. Whether the appeal is maintainable given the tax effect is less than Rs. 60,00,000/-.

Question 2

What are the facts of Income Tax Officer Ward-4(3), Kolkata Vs. Abha Fuels Private Limited?

Accepted Answer

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals) [hereinafter referred to as Ld. 'CIT(A)']-NFAC, Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2012-13 dated 11.07.2023, which has been passed against the order u/s 143(3)/254 of the Act, dated 27.09.2021. The tax effect by virtue of relief given by the first appellate authority is less than Rs. 60,00,000/- as mentioned in Col. No. 10 of Form No. 36. The Ld. AR objected to the admission of the appeal as the tax effect is stated to be Rs. 58,40,000/- which is below Rs. 60,00,000/-. As per the CBDT’s Instruction No. 9 of 2024 issued on 17th September, 2024, the CBDT has directed its subordinate authorities not to file appeal against the order of the Ld. CIT(A) before the Tribunal if the tax effect by virtue of relief given by the Ld. CIT(A) is less than Rs. 60,00,000/-. Such order could only be challenged if it comes within the exceptions provided in the Instruction. Ld. Sr. DR could not rebut this fact nor could he demonstrate how the appeal was covered under any of the exceptions; therefore, this appeal is not maintainable.

Income Tax Officer Ward-4(3), Kolkata Vs. Abha Fuels Private Limited

Parties Involved

Facts Summary

Legal Issues

Judgment Outcome

Precedents Relied Upon

Similar Judgements