Principal Commissioner Of Income Tax 2 ... vs Harbans Singha Bagga
2026 Latest Caselaw 3614 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax 2 ... vs Harbans Singha Bagga on 4 May, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

O6
                                ORDER SHEET
                                ITAT/23/2026
                        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 2 KOLKATA
                                 VS
                        HARBANS SINGHA BAGGA


  BEFORE:
  The Hon'ble JUSTICE RAJARSHI BHARADWAJ
                    AND
  The Hon'ble JUSTICE UDAY KUMAR
  Date: 4th May, 2026.


                                                                        Appearance:
                                                         Mr. Prithu Dudhoria, Adv.
                                                              . . .for the appellant.

                                                             Mr. S.M. Surana, Adv.
                                                             Mr. B. Sengupta, Adv.
                                                             . . .for the respondent.

The Court: Heard learned counsel appearing for either of the parties.

There is a delay of 324 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 for the appellant submits that the tax effect in this case is

Rs.35,35,543/- which is below the tax limit as prescribed in the CBDT Circular

No.9/2024 dated 17th September, 2024 and Circular No.5 of 2024 dated 15 th

March, 2024 but the case falls within the exceptional category under para 3.1(h)

as per CBDT Circular No.5 of 2024 dated 15 th March, 2024.

We have perused the application, the assessment order, appellate order of

the learned Commissioner of Income Tax and the order of the learned Tribunal

dated 11th September, 2024 for the Assessment Year 2014-2015. We do not find

any reason to entertain this appeal where the appellant has not clearly suggested

which exceptional clause as read in para 3.1(h) as per CBDT Circular No.5 of

2024 dated 15th March, 2024 is applicable in the present appeal. As such, this

appeal and the connected application being GA/2/2026 are dismissed as the tax

effect in this matter is below Rs. 2 crores.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.) Sp/