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Judgment
PER NAVEEN CHANDRA, AM :-
This appeal by the Revenue is directed against the order of the ld. Addl. CIT(A), Delhi dated 10.01.2025 pertaining to A.Y 2024-25.
At the outset, we noted that the grievance of the Revenue shows that the tax effect would be less than Rs.60 lacs. This being the fact, uncontroverted by the ld DR, we hold that this appeal has to be dismissed in the light of the CBDT Circular No. 09/2024 dated 17.09.2024 by which the Board has revised the monetary limit at Rs. 60 lakhs for filing of appeals by the department before the ITAT. The appeal of the Revenue being not admissible in the light of the CBDT Circular [supra], is accordingly, dismissed.
In the result, appeal of Revenue in ITA No. 1374/DEL/2025 is dismissed.