What did the Tribunal hold?

The Tribunal noted that the tax effect was less than the revised monetary limit of Rs.60 lakhs for filing appeals by the Revenue, as per CBDT Circular No.09 of 2024. Therefore, the appeal was dismissed as not maintainable.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for Assessment Year 2017-18. The tax effect involved in the appeal was Rs.52,60,577/-.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the ITAT given the tax effect was below the prescribed monetary limit set by the CBDT.

ITO vs Rajagopalan Sasi, Soorankudi | ITAT Chennai 2026

Income Tax Appellate Tribunal, CHENNAI

Before: HON’BLE INTURI RAMA RAO & HON’BLE MANU KUMAR GIRI

Pronounced: 30.06.2026

आयकर अपील�य अ�धकरण, चे�नई पीठ�, चे�नई INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES, CHENNAI BENCH: A BEFORE HON’BLE INTURI RAMA RAO, ACCOUNTANT MEMBER AND HON’BLE MANU KUMAR GIRI, JUDICIAL MEMBER ITA No.1019/CHNY/2026 िनधा�रण वष�/Assessment Year: 2017-18) INCOME TAX OFFICER, WARD-1 RAJAGOPALAN SASI / JAO 22-21 CHUNDAPATRI VILAI, 379, K.P.ROAD, NAGERCOIL, Vs. SOUTH SOORANKUDI POST KANYAKUMARI-629001. KANYAKUMARI-629501. अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: DBOPS0184P

अपीलाथ� �ारा/Appellant represented by: Mr.K.Vishwa Padmanaban – C.A. ��थ� �ारा/Respondent represented by: Ms. Anshu Sharawat – Addl.CIT सुनवाई की तारीख / Date of conclusion of hearing: 29.06.2026 घोषणा की तारीख / Date of pronouncement: 30.06.2026 आदेश / ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: This appeal filed by the Revenue directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], dated 15.12.2025 passed u/s.250 of the Income Tax Act, 1961 for the Assessment Year 2017-18.

ITA No.1019/CHNY/2026 RAJAGOPALAN SASI

It was observed from the record that the tax effect involved in the above

appeal is Rs.52,60,577/- 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.1019/CHNY/2026 RAJAGOPALAN SASI

In the result, the appeal filed by the Revenue in ITA No.1019/CHNY/2026 is dismissed. Order pronounced in the open Court on 30th June, 2026.

Sd/- Sd/- (INTURI RAMA RAO) (MANU KUMAR GIRI) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai; �दनांक / Dated : 30th June, 2026 SGR, Sr.PS आदेश क� ��त�ल�प 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 ��त�न�ध, आयकर अपील�य अ�धकरण, “ए” ब�च, चे�नई / DR, ITAT Chennai. गाड� फ़ाइल / Guard File. 5. GANGADHARA Digitally signed by GANGADHARA RAO SALEELA RAO SALEELA Date: 2026.07.03 18:16:46 +05'30'

INCOME TAX OFFICER, WARD-1 / JAO, NAGERCOIL vs. RAJAGOPALAN SASI, SOORANKUDI

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