ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. WESTERN GECO INTERNATIONAL LIMITED , HARYANA

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ITA 140/DDN/2024Status: DisposedITAT Dehradun07 July 2025AY 2021-22Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)2 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 filed by the Revenue was not admissible in light of CBDT Circular No. 09 of 2024. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2021-22. The tax effect in the appeal was less than Rs. 60 lacs.

What were the issues?

The primary issue was the admissibility of the Revenue's appeal based on the tax effect and the applicability of CBDT Circular No. 09 of 2024.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Ms. Palak B. Mehta, CA
Hearing: 07/07/2025Pronounced: 07/07/2025

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-Noida-2 (‘Ld. CIT(A)’ for short), dated 20/06/2024 for the Assessment Year 2021-22.

2.

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 admissible in the 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.

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