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

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ITA 630/CHNY/2025Status: DisposedITAT Chennai17 July 2025AY 2019-20Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Amitabh Shukla (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 noted that the tax effect was less than the prescribed limit and the Revenue's DR conceded this fact. Therefore, the appeal was held to be not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2019-20. The Respondent's AR submitted that the tax effect in the appeal is less than the monetary limit of ₹.60,00,000/- fixed by the CBDT for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect is below the threshold limit set by CBDT circular?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi&

Hearing: 15.07.2025Pronounced: 17.07.2025

Year: 2019-20 The Deputy Commissioner of Vs. Ramu Kanagarajan, 5/B/1, Ismailpuram, 9th Street, Income Tax, Central Circle 1, Munichalai Road, Madurai 625 009. Madurai. [PAN: AFTPK9521N] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. E. Pavuna Sundari, CIT ��थ� 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:

1.

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, 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.

3.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced on 17th July, 2025 at Chennai.

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