DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S ALPHA CRAFT PRIVATE LIMITED, COIMBATORE
आयकर अपीलीय अिधकरण, ’डी’ यायपीठ, चे ई।
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.2347/Chny/2025
िनधारण वष/Assessment Year: 2018-19
The DCIT,
Corporate Circle-1(1),
Coimbatore.
v.
M/s. Alpha Craft Pvt. Ltd.,
10A Block, 577/2,
Trident Screnity,
Nachithoppu Nanjundapuram
Main Road,
Coimbatore-641 036. [PAN: AABCA 8408 L]
(अपीलाथ/Appellant)
(यथ/Respondent)
Department by :
Mr. Krishna Murthy AT, JCIT
Assessee by :
Ms. N.V.Lakshmi, Advocate
सुनवाईक तारीख/Date of Hearing
:
23.10.2025
घोषणाक तारीख /Date of Pronouncement
:
27.10.2025
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), NFAC, Delhi, [CIT(A)] dated
25.06.2025 for Assessment Year 2018-19. 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. M/s. Alpha Craft Pvt. Ltd.
:: 2 ::
Per contra, the ld.DR Mr. Krishna Murthy AT, JCIT could not make out a case for exceptions to CBDT Circular referred supra. 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 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. 5. In the result, appeal filed by the Revenue is dismissed for low tax effect.
Order pronounced on the 27th day of October, 2025, in Chennai. (एस. आर. रघुनाथा)
(S.R.RAGHUNATHA)
लेखा सदय/ACCOUNTANT MEMBER (मनु कुमार िग र)
(MANU KUMAR GIRI)
याियक सदय/JUDICIAL MEMBER
चे ई/Chennai,
!दनांक/Dated: 27th October, 2025. TLN
आदेश क ितिलिप अ$ेिषत/Copy to:
अपीलाथ/Appellant 2. थ/Respondent 3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
िवभागीयितिनिध/DR 5. गाडफाईल/GF