DCIT, CENTRAL CIRCLE- 7 , NEW DELHI vs. STYLE SOLUTIONS PVT LTD, NEW DELHI
Before: SHRI SUDHIR KUMAR, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the ld.
CIT(A), dated 25.02.2019 for A.Y 2012-13. 2
A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 60 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 9/2024 dated 17.09.2024. 3. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 60 lakhs.
In the result, the appeal filed by the Revenue in ITA No. 4174/DEL/2017 is dismissed.
The order is pronounced in the open court on 03.02.2025. [SUDHIR KUMAR]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 03rd FEBRUARY, 2025. VL/