What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as it did not fall under any exceptions to the CBDT Circular and had a low tax effect.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2024-25. The assessee pointed out that the appeal had a tax effect below the monetary limits prescribed by CBDT Circular No.9/2024.

What were the issues?

Whether the Revenue's appeal is maintainable given the low tax effect and in light of the CBDT's monetary limits for filing appeals.

ITO vs Shalini Ravichandran, Erode | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI

Hearing: 10.06.2026

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

This appeal filed by the revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals), Chennai-19, [CIT(A)] dated 20.11.2025 for Assessment Year 2024-25. 2. At the outset, the ld. counsel for the assessee pointed out that in the present appeal of the revenue, the appeal has a tax effect of less than Rs.60,00,000/- and thus has been filed in contravention of the monetary limits laid down by CBDT Circular No.9/2024 dated 17.09.2024. 3. Per contra, the ld.DR Mr. E. Elango, JCIT could not make out a case for exceptions to CBDT Circular referred supra.

ITAT 1235/Chny/2026 (A.Y. 2024-25) ITO W-1(1) Erode Vs Shalini Ravichandran :: 2 :: 4. We have heard rival submissions and perused the referred CBDT Circular, appeal record and find that this appeal does not fall under the exceptions as enumerated in the Circular. Hence, we find that the present appeal of the revenue is not maintainable being low tax effect in the light of CBDT Circular. 5. In the result, appeal filed by the revenue is dismissed for having a low tax effect. Order pronounced on the 15th day of July, 2026 in Chennai.

Sd/- Sd/- (मनु कुमार िग$र) (प�ावती एस, लेखा) (MANU KUMAR GIRI) (PADMAVATHY S) %या�यक सद$य/JUDICIAL MEMBER लेखा सद$या/ACCOUNTANT MEMBER SANDEEP Digitally signed by चे%नई/Chennai, 'दनांक/Dated: 15th July, 2026. SANDEEP KUMAR SNDP, Sr. PS KUMAR Date: 2026.07.16 आदेश क� ��त(ल)प अ*े)षत/Copy to: 13:48:19 +05'30' 1. अपीलाथ�/Appellant/Revenue 2. ��थ�/Respondent/Assessee 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

INCOME TAX OFFICER, WARD-1(1), ERODE, ERODE vs. SHALINI RAVICHANDRAN, ERODE

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