What did the Tribunal hold?

The ITAT noted that the tax effect was below the enhanced monetary limit of Rs. 60 lakhs for filing appeals as per CBDT Circular No. 09 of 2024. Therefore, the appeal was dismissed as not maintainable, while leaving the issues open for future proceedings.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2015-16. The tax effect involved in the appeal was Rs. 19,60,425/-.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect is below the prescribed monetary limit as per CBDT circular.

ITO vs Subramani Sivakumar, Karur | s.250 | ITAT Chennai 2026

Income Tax Appellate Tribunal, CHENNAI BENCHES,

Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI

Pronounced: 11.09.2026

आयकर अपील�य अ�धकरण, चे�नई पीठ�, चे�नई INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES, CHENNAI BENCH: B BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER ITA No.1321/CHNY/2026 िनधा�रण वष�/Assessment Year: 2015-16 INCOME TAX OFFICER, SUBRAMANI SIVAKUMAR, Ward-1, Karur. No.16-B, Chinnandan Koil Road, V Karur – 639001, Karur. s. अपीलाथ� Appellant ��थ� Respondent Permanent Account Number of BRWPS6660N Assessee:

अपीलाथ� �ारा/Appellant represented by: Mr.Raghav Rajeev Menon- Advocate ��थ� �ारा/Respondent represented by: Mr.Pilli Prem Kumar – JCIT सुनवाई की तारीख / Date of conclusion of hearing: 24.08.2026 घोषणा की तारीख / Date of pronouncement: 11.09.2026 आदेश / ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER : This is an appeal filed by the Revenue directed against the order passed by learned Commissioner of Income Tax(Appeal)[NFAC], dated 20.11.2025 passed u/s.250 of the Income Tax Act, 1961 for the Assessment Year 2015-16.

ITA No.1321/CHNY/2026 SUBRAMANI SIVAKUMAR [D]

It was observed from the record that the tax effect involved in the above appeal is Rs.19,60,425/- which is less than Rs.60 lakhs. The CBDT vide Circular No.09 of 2024 dated 17.09.2024 has increased the monetary limit for filing the appeal by the Revenue before the ITAT to Rs.60 Lakhs. In the said circular, it is stated that in cases where the tax effect in the appeal to be filed before the Appellate Tribunal does not exceed Rs.60 lakhs appeals should not be filed. Thus, taking note of CBDT Circular No. 09 of 2024 dated 17.09.2024 and considering the fact that the tax effect in the instant appeal is less than Rs.60 lakhs, the present appeal deserves to be dismissed as withdrawn / not maintainable. However, we make it clear that the issues raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal fall in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order, if so advised. Accordingly, in the light of CBDT circular No.09 of 2024 dated 17.09.2024, this appeal stands dismissed.

ITA No.1321/CHNY/2026 SUBRAMANI SIVAKUMAR [D]

In the result, the appeal filed by the Revenue in ITA No.1321/CHNY/2026 is dismissed. Order pronounced in the open Court on 11th September, 2026.

Sd/- Sd/- (MANU KUMAR GIRI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai; िदनांक / Dated : 11th Sep, 2026 SGR, Sr.PS आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT Chennai/Madurai/Coimbatore/Salem. 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, चे�नई / DR, ITAT Chennai. गाड� फ़ाइल / Guard File. 5. GANGADHARA Digitally signed by GANGADHARA RAO SALEELA RAO SALEELA Date: 2026.09.17 18:05:45 +05'30'

INCOME-TAX OFFICER, WARD-1, KARUR, KARUR vs. SUBRAMANI SIVAKUMAR, KARUR

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