DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S ALPHA CRAFT PRIVATE LIMITED, COIMBATORE

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ITA 2347/CHNY/2025Status: DisposedITAT Chennai27 October 2025Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal heard both sides and perused the CBDT Circular. It was found that the appeal did not fall under any exceptions mentioned in the Circular and was not maintainable due to low tax effect.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for Assessment Year 2018-19. 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.

What were the issues?

Whether the appeal filed by the revenue is maintainable given the low tax effect as per CBDT Circular No.9/2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA

Hearing: 23.10.2025Pronounced: 27.10.2025

आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

1.

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.

(AY 2018-19) M/s. Alpha Craft Pvt. Ltd. 3. 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.

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