INCOME TAX OFFICER, WARD-13(3), DELHI vs. JOSHITA EXIM PVT LTD, DELHI
Income Tax Appellate Tribunal, DELHI BENCH “C”, NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMAITO, Ward 13 (3), vs.
PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :
This appeal is filed by the Revenue against the orders of the ld.
Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre
(NFAC), Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 25.09.2024
pertaining to Assessment Year 2016-17. 3. At the time of hearing, Ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is below Rs. 60 lakhs. The 2
CBDT in its Circular No.09/2024 dated 17.09.2024 has recently revised the monetary limit for filing of the departmental appeal to the ITAT at Rs. 60 lakhs. He has, therefore, requested that the Revenue’s appeal may be dismissed accordingly.
4. However, Ld. Sr. DR of the Revenue did not oppose the aforesaid proposition.
5. In view of the above position, we noticed that the tax effect in appeal preferred by the Revenue is below Rs.60 lakhs, we deem it proper to dismiss the appeal of the Revenue in the light of the latest Circular No.09/2024 of the CBDT dated 17.09.2024, as not maintainable.
6. In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on this 5th day of May, 2025
after the conclusion of the hearing. (ANUBHAV SHARMA)
ACCOUNTANT MEMBER
Dated: 05.05.2025
TS