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Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
Year: 2013-14 The Assistant Commissioner of Vs. Deva Interiors Private Limited, 105, K-Block, 16th Street, Anna Income Tax, Corporate Circle 1(1), Nagar East, Chennai 600 102. Chennai. [PAN:AACCD4020E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. Gouthami Manivasagam, JCIT ��थ� की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 17.10.2024 घोषणा की तारीख /Date of Pronouncement : 18.10.2024 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order dated 08.04.2024 passed by the ld. Commissioner of Income Tax, National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2013-14.
We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee-respondent called absent and set exparte. We proceed to decide the appeal after hearing the ld. DR basing on the material available on record.
When the appeal was taken up for hearing, we note that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.60,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 06/2024, dated 17.09.2024. The ld. DR fairly conceded and being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.60,00,000/- in this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal filed by the Revenue is dismissed.
In the result, the appeal filed by the Revenue is dismissed. Order pronounced on 18th October, 2024 at Chennai.