DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. JAYA PUBLICATIONS, CHENNAI
आयकर अपील य अ
धकरण, ’डी’ यायपीठ, चेनई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
ी मनु कुमार िग र, ाियक सद एवं
ी एस. आर. रघुनाथा, लेखा सद के सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3083/Chny/2025
नधारण वष/Assessment Year: 2006-07
Deputy Commissioner of Income Tax
Central Circle 2(2), Chennai
Income Tax Investigation Building,
Ground Floor, Room No. B4, No-46,
MG Road, Nungambakkam,
Chennai, Tamil nadu-600034
v.
Jaya Publications
12 NP Development Plot,
Industrial Estate,
Ekkattuthangal,
Chennai 600097
Tamil Nadu
[PAN: AAAFJ 8435 E]
(अपीलाथ /Appellant)
( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by :
Mr. Sanjay Kandiar, CA
यथ क ओर से /Respondent by :
Mr. ARV Srinivasan,CIT
सुनवाईक तार ख/Date of Hearing
:
17.12.2025
घोषणाक तार ख /Date of Pronouncement
:
18.12.2025
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. 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 ITA. No.3083/Chny/2025
(AY 2006-07)
:: 2 ::
contravention of the monetary limits laid down by CBDT Circular
No.9/2024 dated 17.09.2024. 3. 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. (ी एस. आर. रघुनाथा)
(S.R.RAGHUNATHA)
लेखा सद*य/ACCOUNTANT MEMBER (मनु कुमार िग र)
(MANU KUMAR GIRI)
यायक सद*य/JUDICIAL MEMBER
चेनई/Chennai,
+दनांक/Dated:18 December, 2025. SNDP, Sr. PS
आदेश क त,ल-प अ.े-षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
ITA. No.3083/Chny/2025
(AY 2006-07)
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िवभागीयितिनिध/DR 5. गाडफाईल/GF