What did the Tribunal hold?

The Tribunal noted that the tax effect was below the prescribed monetary limit for filing an appeal. Consequently, the grounds raised by the Revenue were dismissed as withdrawn.

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for the assessment year 2020-21. The tax effect involved in the grounds raised by the Revenue was below the monetary limit prescribed by the CBDT for filing an appeal.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal considering the tax effect involved and the CBDT circular.

ITO vs Jagajeevanram Pramela, Chenglepet | ITAT Chennai 2026

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Respondent: Mr. Kumar Chandan, JCIT, Ms. Srinithi, Advocate

Hearing: 10.06.2026Pronounced: 15.06.2026

आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.871/Chny/2026 िनधा�रण वष�/Assessment Year: 2020-21 The Income Tax Officer, Vs. Jagajeevanram Pramela, NCW 22(1), No.7 Ramakrisiina Street, No.26 Pillaiyarkoil Street, Nedumaram, West Tambaram, Chennai, Cheyyur Taluk, Chengalpattu, 600045 Tamil Nadu,603305. . [PAN: FBCPP0794Q] (अपीलाथ�/Appellant) (��थ�/Respondent) Department by : Mr. Kumar Chandan, JCIT Respondent by : Ms. Srinithi, Advocate Date of hearing : 10.06.2026 Date of Pronouncement 15.06.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the revenue is directed against the order dated 15.12.2025 passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi for the assessment year 2020-21.

We find no dispute with reference to the tax effect involved in the grounds raised by the Revenue being less than the prescribed monetary limit of ₹60,00,000/- fixed by the CBDT for filing an appeal before the Tribunal vide CBDT Circular No. 09/2024 dated 17.09.2024. Therefore, the grounds raised by the Revenue are dismissed as withdrawn.

2 I.T.A. No.871/Chny/26

In the result, the appeal filed by the Revenue is dismissed as withdrawn. Order pronounced on 15th June, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 15.06.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.

INCOME TAX OFFICER NCW 22(1), CHENNAI vs. JAGAJEEVANRAM PRAMELA, CHENGLEPET

What did the Tribunal hold?

What were the facts?

What were the issues?

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