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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. M. BALAGANESH & SH. SUDHIR KUMAR
ORDER PER SUDHIR KUMAR, JM:
The above captioned appeal by the revenue is directed against the order of the Commissioner of Income Tax (Appeals)-27, New Delhi [hereinafter referred to as “CIT(A)”], vide order dated 05.10.2023 pertaining to A.Y. 2017-18 arises out of the order passed by the Assessing Officer dated 28.12.2018 u/s 143(3) of the Income Tax Act,1961[hereinafter referred as ‘the Act’].
We have heard the Ld. DR and none represented for the assessee.
The grievance of the revenue shows that the tax effect would be less than Rs.60 lacs and, therefore, this appeal is not admissible in the light of the CBDT Circular No.09 of 2024 dated 17.09.2024. The appeal is accordingly dismissed.
In the result, the appeal filed by the revenue is accordingly dismissed.
Order pronounced in the open court on 28.10.2024.