ITO, Ward-27(1), Haldia Vs. H Port Emp Co Socy Limited

Parties Involved

Facts Summary

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 10.05.2024, which has been passed against the assessment order u/s 143(3) of the Act, dated 29.12.2019. 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. 57,99,612/- which is below Rs. 60,00,000/-. As per the CBDT’s Circular 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 an 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.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

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

  Kolkata ‘A’ Bench, Kolkata benchAY 2012-13Dismissed

• Income Tax Officer, Ward-12(1), Kolkata Vs. Mercury Solutions Ltd.

  Kolkata ‘C’ Bench, Kolkata benchAY 2017-18Dismissed

• ITA Nos. 1225 & 1226/Del/2007 M/s Flora Exports (AYs: 2002-03 & 2003-04)

  B Bench, Delhi benchAY 2002-03 & 2003-04Dismissed

• ITO, Ward-30(1), Kolkata Vs Sarojesh Chandra Mukherjee

• Income Tax Officer, New Delhi. Vs. Arti Arora

  Delhi Bench benchAY 2015-16Dismissed

• Income Tax Officer, Delhi vs. Adesh Kumar Aggarwal

  Delhi Bench benchAY 2016-17Dismissed