THE DCIT (INT.TAXA.), VADODARA vs. SHRI AJOY KANAIYALAL KHANDHERIA, VADODARA
Before: SHRI YOGESH KUMAR U.S. & SHRI BRAJESH KUMAR SINGHThe DCIT (International Taxation), Vadodara, 2nd Floor, GEB Building, Race Course Circle, Vadodara
PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals)-13, Ahmedabad [‘Ld. CIT(A)’ for short] dated 21/12/2018 for the Assessment Year 2014-15. 2. None appeared for the Assessee. The grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs, therefore, the present appeal filed by the Revenue is not maintainable in the 2 The DCIT Vs. ShAjoyKanaiyalalKhandheria light of the CBDT Circular No.09 of 2024 dated 17/09/2024. The appeal is accordingly dismissed. 3. In the result, the appeal filed by the revenue is accordingly dismissed. Order pronounced in the open court on 10th February, 2025 (BRAJESH KUMAR SINGH) JUDICIAL MEMBER Date:- 10.02.2025 R.N, Sr.P.S*