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Facts
The revenue filed an appeal against the order of CIT(A) for AY 2006-07. The assessee's counsel pointed out that the appeal had a tax effect less than Rs.60,00,000/-, contravening CBDT Circular No.9/2024.
Held
The Tribunal found that the appeal did not fall under any exceptions to the CBDT Circular and was not maintainable due to the low tax effect.
Key Issues
Whether the revenue's appeal is maintainable when it contravenes the monetary limits laid down by CBDT Circular No.9/2024 due to low tax effect?
Sections Cited
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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
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 28.08.2025 for Assessment Year 2006-07.
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 No.9/2024 dated 17.09.2024.
Per contra, the ld.DR Mr. ARV Srinivasan,CIT could not make out a case for exceptions to CBDT Circular referred supra.
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 by 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.
In the result, appeal filed by the revenue is dismissed for low tax effect. Order pronounced on the 18th day of December, 2025, in Chennai.