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Facts
The Revenue filed an appeal against the order of the Addl. CIT(A) for A.Y 2024-25. The tax effect involved in the appeal was noted to be less than Rs. 60 lacs.
Held
The Tribunal held that the appeal was not admissible as it did not meet the revised monetary limit for filing appeals by the department as per CBDT Circular No. 09/2024.
Key Issues
Whether the appeal filed by the Revenue is admissible considering the revised monetary limits for filing appeals as per CBDT Circular No. 09/2024.
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Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,
Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA
This appeal by the Revenue is directed against the order of the ld.
Addl. CIT(A), Delhi dated 10.01.2025 pertaining to A.Y 2024-25.
At the outset, we noted that the grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be [A.Y 2024-25] Katoosh Interiors Pvt Ltd dismissed in the light of the CBDT Circular No. 09/2024 dated 17.09.2024 by which the Board has revised the monetary limit at Rs. 60 lakhs for filing of appeals by the department before the ITAT. The appeal of the Revenue being not admissible in the light of the CBDT Circular [supra], is accordingly, dismissed.
Order pronounced in open court on 04.12.2025.