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Judgment
ORDER
PER MADHUMITA ROY, JM:
The instant appeal filed by the Revenue is directed against the order dated 17.12.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 13.03.2024 passed by the NFeAC (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144B of the Act for Assessment Year 2018-19.
The Ld. Counsel submitted that the tax effect of the appeal preferred by the Revenue is only Rs.49,54,994, which is below the prescribed monetary limit of Rs.60 applicable for filing appeals before the ITAT by the Revenue vide CBDT Circular No.09/2024 dated 17/09/2024.
The Ld. DR has not been able to controvert such calculation in regard to the tax effect or has not been able to satisfy that it is coming under the purview of exceptional clause vide CBDT Circular No.09/2024 dated 17/09/2024 and clarification thereto and, hence, the appeal preferred by the Revenue is dismissed due to low tax effect.
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced in the open court on 11.05.2026.