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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the Revenue is directed against the order dated 25.11.2025 passed by the Ld. Commissioner of Income Tax (Appeals), New Delhi arising out of the assessment order dated 09.03.2023 passed under Section 147 read with Section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2018-19.
At the outset, the Ld. Departmental Representative for Revenue and Ld. Authorized Representative for assessee submitted that as per Form 36 total tax effect is Rs.21,06,000/-.
We find that CBDT vide Circular No.09/2024 dated 17/09/2024 has revised the monetary limit for filing the appeals before the Tribunal to Rs.60 Lacs. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.
In conclusion, by applying the CBDT Circular No.09/2024 dated 17/09/2024 (supra), the captioned appeal of the Revenue is dismissed as withdrawn/not pressed.