INCOME TAX OFFICER WARD223, GHAZIABAD vs. SANJAY MAGOO, GHAZIABAD

This appeal is filed by the Revenue against the order of the ld. Commissioner of Income-tax (Appeals) /NFAC, Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 18.01.2024 pertaining to Assessment Year 2017-18. 2. On perusal of Form No. 36 filed by the Revenue, we note that tax effect in this case is below the taxable limit. The CBDT in its Circular No.09/2024 dated 17.09.2024 has recently revised the monetary limit 2 for filing of the departmental appeal to the ITAT at Rs.60 lakhs. Ld. DR for the Revenue has accepted this factual matrix and has no objection, if the appeal of the Revenue is dismissed on this account. 3. None appeared on behalf of the Assessee despite issue of notice for hearing. Therefore, we proceeded to decide this appeal exparte with the assistance of Ld. DR and perused the records. 4. In view of the aforesaid factual matrix, we deem it fit and proper to dismiss this appeal of the Revenue in the light of the aforesaid latest Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on this 9TH day of July, 2025 after the conclusion of the hearing. (SATBEER SINGH GODARA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER