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

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:

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.

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.

In the result, the appeal filed by the revenue is accordingly dismissed.

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