Income Tax Officer, New Delhi. Vs. Arti Arora
Case No: ITA No:- 3534/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI)
Date: 3/11/2025
Parties Involved
appellantIncome Tax Officer, New Delhi.
respondentArti Arora
Facts Summary
This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi, dated 03.06.2024 for Assessment Year 2015-16. The Revenue's grievance indicates that the tax effect in this appeal is 52,97,038, which is less than the monetary limit prescribed for filing the appeal before the Tribunal. The CBDT, in its Circular No. 09 of 2024 dated 17/09/2024, has revised the monetary limit for filing departmental appeals before the ITAT to Rs. 60,00,000/-.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal can be maintained given the tax effect is below the revised monetary limit.
Precedents Relied Upon
1 precedent cited in this judgement.