INCOME TAX OFFICER, WARD 4(1), GURGAON VS. VISHAL AHUJA
Case No: ITA NO. 2174/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’, NEW DELHI
Date: 2/18/2025
Parties Involved
appellantINCOME TAX OFFICER, WARD 4(1), GURGAON
respondentVISHAL AHUJA
Facts Summary
The Revenue has filed an appeal against the Order of the Ld. CIT(A)/NFAC, New Delhi dated 25.01.2024, relating to assessment year 2011-12. None appeared on behalf of the assessee despite the issuance of notice. The appeal was heard ex parte. On perusal of the records, it was found that the tax effect involved in this appeal is below the prescribed limit of Rs. 60 lacs, as stipulated in CBDT Circular No.09/2024 dated 17.09.2024, for filing an appeal before the Tribunal. The Ld. DR fairly agreed w…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal filed by the Revenue is maintainable given the tax effect is below Rs. 60 lacs as per CBDT Circular No.09/2024.
Precedents Relied Upon
1 precedent cited in this judgement.