DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE V. M/S ALPHA CRAFT PRIVATE LIMITED, COIMBATORE

ITA 2347/CHNY/2025

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, concerning the Assessment Year 2018-19. The appeal was directed against the decision favoring M/s. Alpha Craft Pvt. Ltd., which involved a tax effect of less than Rs. 60,00,000. The counsel for the assessee highlighted that the appeal contravened the monetary limits prescribed by the CBDT Circular. The Departmental Representative could not provide any exceptions to these limits. Consequently, the tribunal dismissed the appeal, citing the CBDT Circular as the guiding document for monetary thresholds in tax litigation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782017 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 25-08-2025
• Laws Referred To: CBDT Circular No.9/2024 dated 17.09.2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURTHY AT
• Assessee Lawyers: N.V. LAKSHMI
• Keywords: Tax effect

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, \u000eाियक सद\u0012 एवं \u0001ी एस. आर. रघुनाथा, लेखा सद\u0012 क े सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2347/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2018-19 The DCIT, Corporate Circle-1(1), Coimbatore. v. M/s. Alpha Craft Pvt. Ltd., 10A Block, 577/2, Trident Screnity, Nachithoppu Nanjundapuram Main Road, Coimbatore-641 036. [PAN: AABCA 8408 L] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) Department by : Mr. Krishna Murthy AT, JCIT Assessee by : Ms. N.V.Lakshmi, Advocate सुनवाईक तारीख/Date of Hearing : 23.10.2025 घोषणाक तारीख /Date of Pronouncement : 27.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM: This appeal filed by the revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 25.06.2025 for Assessment Year 2018-19. 2. At the outset, the ld. counsel for the assessee pointed out that in the present appeal of the revenue, the appeal has a tax effect of less than Rs.60,00,000/- and thus has been filed in contravention of the monetary limits laid down by CBDT Circular No.9/2024 dated 17.09.2024. Printed from counselvise.com ITA No.2347/Chny/2025 (AY 2018-19) M/s. Alpha Craft Pvt. Ltd. :: 2 :: 3. Per contra, the ld.DR Mr. Krishna Murthy AT, JCIT could not make out a case for exceptions to CBDT Circular referred supra. 4. We have heard rival submissions and perused the referred CBDT Circular, appeal record and find that this appeal does not fall under the exceptions as enumerated by the Circular. Hence, we find that the present appeal of the revenue is not maintainable being low tax effect in the light of CBDT Circular. 5. In the result, appeal filed by the Revenue is dismissed for low tax effect. Order pronounced on the 27th day of October, 2025, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, !दनांक/Dated: 27th October, 2025. TLN आदेश क \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF Printed from counselvise.com "