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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
ORDER
PER VIKAS AWASTHY, JM:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), Delhi-25 (hereinafter referred to as 'the CIT(A)'), dated 14.01.2025, for assessment year 2013-14.
A perusal of Form No. 36 shows that the tax effect involved in appeal is Rs.7,47,935/-i.e. far below the monetary limit fixed by the CBDT for filing of appeal by the Department before the Tribunal. A specific query was made to the ld. DR as to whether the issue raised in appeal falls under any of the exceptions. The ld. DR stated that this appeal arises from search action, hence, she is not (AY 2013-14) authorized to argue the matter and only the CIT(DR) can make submissions on behalf of the Department.
I have heard the submissions made by ld. DR. Since this appeal suffers from low tax effect in light of the CBDT Circular No. 9/2024 dated 17.09.2024, hence, is liable to be dismissed.
Liberty is granted to the Revenue for revival of appeal, if the issue(s) involved in instant appeal fall under any of the exceptions specified in para 3.1 and 3.2 of CBDT Circular No. 5/2024 dated 15.03.2024.