Principal Commissioner Of Income Tax 5 Kolkata v. Vinayak Oil And Fats Private Limited

OD 9 ORDER SHEET ITAT/227/2025 IA NO:GA/1/2026, GA/2/2026

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS VINAYAK OIL AND FATS PRIVATE LIMITED

BEFORE:

The Hon'ble JUSTICE RAJARSHI BHARADWAJ AND The Hon'ble JUSTICE UDAY KUMAR Date: 11th March, 2026.

Appearance:

Mr. Prithu Dudhoria, Adv.

...for the appellant Mr. Ananda Sen, Adv.

...for the respondent The Court: There is a delay of 22 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA 1 of 2026 is allowed. Learned counsel appearing for the appellant submits that the quantum of tax effect in the above appeal is Rs.18,54,000/- which is below the monetary limit as prescribed by the CBDT's Circular being No.5/2024 F.No.279/Misc. 142/2007-ITJ(Pt.) dated 15th March, 2024 but as the case falls under the exception as per para 3.1(h) of the said circular, the department is pressing the appeal.

Perused the order of the tribunal and according to us, this case does not fall within the exception as per para 3.1(h) of the CBDT Circular inasmuch as no substantial questions of law can be framed against the order of the tribunal. Hence, we dismiss the appeal being ITAT/227/2025 along with GA/2/2026. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) B.Pal