ITO CORPORATE WARD 2, COIMBATORE vs. M/S METALCITY CONSTURCTIONS PVT LTD, COIMBATORE
आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी एबी टी. वक
, ाियक सद एवं
एवं
एवं
एवं
ी अिमताभ शुा, लेखा सद के सम
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1398/Chny/2025
िनधारण वष/Assessment Year: 2014-15
The ITO,
Corporate Ward-2,
Coimbatore.
v.
M/s. Metal City Construction
Kovai Pvt. Ltd.,
222, 1st Floor,
New Scheme Road,
PN Palayam,
Coimbatore-641 307. [PAN: AAECM 3486 D]
(अपीलाथ/Appellant)
(यथ/Respondent)
Department by :
Ms. Anitha, Addl.CIT
Assessee by :
Mr. Ravi Pratap Mall,
Advocate (Virtual)
सुनवाईक तारीख/Date of Hearing
:
16.07.2025
घोषणाक तारीख /Date of Pronouncement
:
22.08.2025
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), (hereinafter in short ‘the Ld.CIT(A)’), NFAC, Delhi, dated 27.03.2025 for the Assessment Year
(hereinafter in short ‘AY’) 2014-15. 2. At the outset, we notice that the tax effect of the relief granted by the Ld.CIT(A) is below ₹60 lakhs and as per Circular No.09 of 2024 dated
M/s. Metal City Construction Kovai Pvt. Ltd.
:: 2 ::
09.2024 issued by the Central Board of Direct Taxes (hereinafter in short ‘CBDT’), Department of Revenue, Ministry of Finance, Government of India, the CBDT has revised the monetary limit for Revenue filing appeals before the ITAT from the existing limit of ₹50 lakhs to ₹60 lakhs. 3. The Ld.DR fairly conceded that per-se this appeal is covered by the aforesaid Circular issued by the CBDT. However, he submitted that in case, this appeal falls in the exceptional clause, the decision may be recalled. This plea of the Revenue will be considered on its merits when occasion arises and we don’t express any view on such plea of Ld.DR. 4. Having stated so, and having gone through the order of the Ld.CIT(A) and the grounds of appeals, we find per-se that the tax effect in the captioned appeal is less than ₹60 lakhs. Accordingly, we dismiss the aforesaid appeal filed by the Revenue as not maintainable/withdrawn on the strength of the CBDT Circular (supra). 5. In the result, the appeal filed by the Revenue stands dismissed.
Order pronounced on the 22nd day of August, 2025, in Chennai. (अिमताभ शुा)
(AMITABH SHUKLA)
लेखा सदय/ACCOUNTANT MEMBER (एबी टी. वक
)
(ABY T. VARKEY)
याियक सदय/JUDICIAL MEMBER
M/s. Metal City Construction Kovai Pvt. Ltd.
:: 3 ::
चे ई/Chennai,
!दनांक/Dated: 22nd August, 2025. TLN
आदेश क ितिलिप अ$ेिषत/Copy to:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
4. िवभागीयितिनिध/DR
5. गाड फाईल/GF