INCOME TAX OFFICER, GURGAON vs. VISHAL AHUJA, GURGAON
Income Tax Appellate Tribunal, DELHI BENCH “C”, NEW DELHI
Before: SHRI SHAMIM YAHYA, & SHRI SUDHIR KUMARA.YR. : 2011-12
PER SHAMIM YAHYA, AM :
The Revenue has filed the Appeal against the Order of the Ld.
CIT(A)/NFAC, New Delhi dated 25.01.2024, relating to assessment year
2011-12. 2. None appeared on behalf of the assessee, despite issue of notice, hence, we are deciding the appeal exparte qua the assessee, after hearing the Ld. DR and perusing the records.
3. On perusal of the records, it transpires that the tax effect involved in this appeal is below the prescribed limit of Rs. 60 lacs, as stipulated in CBDT Circular
No.09/2024 dated 17.09.2024 in filing the appeal before the Tribunal, for which Ld. DR fairly agreed.
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4. Keeping in view of the aforesaid factual matrix, we deem it fit and proper to dismiss the appeal of the Revenue in the light of the aforesaid Circular
No.09/2024 of the CBDT dated 17.09.2024, as not maintainable. Resultantly, the appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 18.02.2025. (SUDHIR KUMAR)
ACCOUNTANT MEMBER
SRBHATNAGAR