ITA No.683/Del/2024
Case No: ITA No.683/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench, ‘G’: New Delhi
Date: 3/7/2025
Parties Involved
RevenueITO, Ward-45(1), 1810 E-2, Civic Centre, Delhi-11002
AssesseeSanjay Ahuja, 196 Top Floor, MIG Green Plats, Rajouri Garden, Delhi-110027, PAN-ADRPA8279R
Facts Summary
This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi dated 09.01.2024 pertaining to Assessment Year 2017-18. At the time of hearing, the learned Senior Departmental Representative (DR) submitted that the appeal filed by the Revenue, admittedly, has a tax less than Rs.60 lakhs and the same falls into the category of low tax effect appeals after the enhanced monetary limits of Rs.60 lacs, for which the appeal is to be filed by the Department before…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal filed by the Revenue falls into the category of low tax effect appeals?
Precedents Relied Upon
1 precedent cited in this judgement.