INCOME TAX OFFICER, SALEM vs. TIRUCHENGODE MUNICIPALITY, TIRUCHENGODE

ITA 3685/CHNY/2025Status: DisposedITAT Chennai17 March 2026AY 2023-24Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S.S.VISWANETHRA RAVI (Judicial Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no one appeared for the assessee. Both appeals were found to have a tax effect less than the monetary limit of Rs. 60 lakhs, as per CBDT Circular No. 09 of 2024. Therefore, the appeals were dismissed as not maintainable.

What were the facts?

The Revenue filed two appeals against the orders of the Additional/Joint Commissioner of Income Tax concerning Assessment Years 2023-24 and 2024-25. The core issue revolved around the deductibility of TDS on interest payments made by the assessee to TUFIDCO and TNUIFSL.

What were the issues?

Whether the Revenue's appeals are maintainable given the tax effect below the prescribed monetary limit, and whether the TDS deduction on interest payments was correctly handled by the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 201(1),Section 201(1A),Section 194A(3)(mm)(f)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHENNAI BENCHES “B” :: CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI S.S.VISWANETHRA RAVI

For Respondent: Ms. Gouthami Manivasagam, Addl.CIT
Hearing: 05/03/2026Pronounced: 17/03/2026

PER INTURI RAMA RAO, AM : These two appeals filed by the Revenue directed against the separate orders of ld.Additional/Joint Commissioner of Income Tax(Appeal), Ranchi passed under section 250 of the Income Tax Act, 1961 for the A.Y.2023-24 and 2024-25 both dated 08.10.2025. For the sake of convenience, both these

ITA Nos.3685 & 3686/CHNY/2025 [A]

appeals were heard together and are being disposed of by this common order. We treat appeal in ITA No.3685/CHNY/2025

The order continues below.

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