DEPUTY COMMISSIONER OF INCOME-TAX, MADURAI vs. RAMU KANAGARAJAN, MADURAI

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Amitabh Shukla, Accountant Member

आयकर अपील सं./I.T.A. No.630/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2019-20
5/B/1, Ismailpuram, 9th Street,
Munichalai Road, Madurai 625 009. [PAN: AFTPK9521N]

(अपीलाथŎ/Appellant)

(ŮȑथŎ/Respondent)

अपीलाथŎ की ओर से / Appellant by :
Ms. E. Pavuna Sundari, CIT
ŮȑथŎ की ओर से/Respondent by :
Shri CT Karuppan Chetty, CA
सुनवाई की तारीख/ Date of hearing :
15.07.2025
घोषणा की तारीख /Date of Pronouncement
:
17.07.2025

आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the Revenue is directed against the order dated
16.12.2024 passed by the ld. Commissioner of Income Tax (Appeals) –
19, Chennai, for the assessment year 2019-20. 2. When the appeal was taken up for hearing, by filing written submissions dated 14.07.2025, the ld. AR Shri CT Karuppan Chetty, CA submits that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.60,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 06/2024,

I.T.A. No.630/Chny/25
2
dated 17.09.2024. The ld. DR fairly conceded and being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.60,00,000/- in this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable.
Accordingly, the appeal filed by the Revenue is dismissed.

Vm/-

आदेश की Ůितिलिप अŤेिषत/Copy to:
1.अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3.आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4.िवभागीय Ůितिनिध/DR &
5.गाडŊ फाईल/GF.