Principal Commissioner Of Income Tax 1 ... vs Agamani Vanijiya Private Limited
2026 Latest Caselaw 2089 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax 1 ... vs Agamani Vanijiya Private Limited on 19 March, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD 13
                                ORDER SHEET
                                 ITAT/2/2026
                        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 1 KOLKATA
                                  VS
                   AGAMANI VANIJIYA PRIVATE LIMITED


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ

AND The Hon'ble JUSTICE UDAY KUMAR Date: 19th March, 2026.

Appearance:

Mr. Soumen Bhattacharjee, Adv.

Mr. Raunak Seal, Adv.

Ms. Shradhya Ghosh, Adv.

. . .for the appellant.

The Court: Heard learned counsel appearing for the appellant.

There is a delay of 300 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/1/2026 is allowed.

Learned counsel appearing for the appellant submits that the quantum of

tax effect in the above appeal is Rs.9,27,000/- 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 no

substantial questions of law can be formulated against the order of the tribunal.

Hence, we dismiss the appeal being ITAT/2/2026 along with GA/2/2026.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) Sp/