INCOME TAX OFFICER, SALEM vs. IDAPADI MUNICIPALITY, SALEM

ITA 3691/CHNY/2025Status: DisposedITAT Chennai13 July 2026AY 2019-20Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the revenue's appeals were not maintainable due to low tax effect, as per a CBDT circular setting a monetary limit of Rs. 60 lakhs for filing appeals. The tax effect in this case was below the stipulated limit for all assessment years.

What were the facts?

The appeals were filed by the revenue against orders of the CIT(A) concerning assessment years 2019-20 to 2022-23. The issue involved the assessee's failure to deduct TDS on interest paid to TUFIDCO. The AO treated the assessee as being in default, but the CIT(A) deleted the addition.

What were the issues?

Whether the revenue's appeals are maintainable considering the low tax effect, based on CBDT guidelines.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

Hearing: 18.02.2026Pronounced: 27.02.2026

PER PADMAVATHY.S, A.M: These appeals by the revenue are against separate orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") all dated 08.10.2025 for Assessment Year (AY) 2019-20 to 2022-23. The impugned order is emanating from the order passed u/s.201(1)/(1A) passed by

The order continues below.

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