1 OD – 12 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/55/2025 IA NO: GA/1/2025, GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA VS M/S GODAWARI TRADERS PVT LTD BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 1st December, 2025 Appearance : Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. …for the appellant. Mr. S.M. Surana, Adv. Mr.Pratyush Jhunjhunwala, Adv. Ms. Sruti Datta, Adv. Ms. Sakshi Singhi, Adv. …for the respondent. The Court : We have heard the learned counsel for the parties. There is a delay of 117 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 [IA NO: GA/1/2025] is allowed. As this Court was informed by the learned counsel that the involvement of tax (Rs.14,93,366) in this matter is much below the threshold limit of Rs.2 crore as 2 prescribed in Circular No.5 of 2024 and the monetary limit for filing the income tax cases is much below the threshold limit of Rs. 2 crore as prescribed, we are reluctant to admit the substantial question of law. Accordingly, the appeal stands dismissed. (RAJARSHI BHARADWAJ, J.) (UDAY KUMAR, J.) Sd/