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

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ITA 1374/DEL/2025Status: DisposedITAT Delhi29 December 2025AY 2024-25Bench: SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,

Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Ashik Khandelwal, CA [Virtual]
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 04.12.2025Pronounced: 04.12.2025

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 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.

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