INCOME TAX OFFICER, WARD-14(1), DELHI, NEW DELHI vs. KATOOSH INTERIORS PRIVATE LIMITED, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH,
NEW DELHI

BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER

ITA No. 1374/DEL/2025 [A.Y 2024-25]
Ward -14(1), Delhi

A-1/170, First Floor,

Khasra No. 16342/2, 1632

PH 5, Bik A-1, Aya Nagar

EXtn South Delhi, New Delhi

PAN: AAHCK 8202 A (Appellant)

(Respondent)

Assessee By : Shri Ashik Khandelwal, CA [Virtual]

Department By : Shri Om Prakash, Sr. DR

Date of Hearing
: 04.12.2025
Date of Pronouncement : 04.12.2025

PER NAVEEN CHANDRA, AM :-

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. 2. 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

Page 2 of 3

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.
3. In the result, appeal of Revenue in ITA No. 1374/DEL/2025 is dismissed.
Order pronounced in open court on 04.12.2025. [ANUBHAV SHARMA]

[NAVEEN CHANDRA]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated: 29th December, 2026. VL/