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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI RAMIT KOCHAR
आदेश /O R D E R PER BENCH:
When both the appeals are taken up for hearing, Shri AR.V. Sreenivasan, the Ld. Departmental Representative submitted that the tax effect involved in these appeals is less than the monetary limit fixed by the CBDT for filing appeal before this Tribunal. Therefore
2 I.T.A. Nos. 1193 & 1194/Chny/2017 & C.O. Nos.96 & 97/Chny/2017 according to the Ld.DR, these appeals have to be dismissed based on the CBDT circular.
We have also carefully gone through the cross objections filed by the assessee. The assessee has filed the cross objections only to support the order of the CIT(A). There is no independent ground raised. In view of the above, both the appeals of the Revenue and the cross objections of the assessee are dismissed.
In the result, the appeals filed by the Revenue and the cross objections filed by the assessee stand dismissed.
Order pronounced in the open court on 2nd March, 2020 at Chennai.
Sd/- Sd/- (र�मत कोचर) (एन.आर.एस. गणेशन) (N.R.S. Ganesan) (Ramit Kochar) �याियक सद�य/Judicial Member लेखा सद�य /Accountant Member चे�ई/Chennai, �दनांक/Dated, the 2nd March, 2020. RSR आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त (अपील)/CIT(A) 4. आयकर आयु�त/CIT 5. �वभागीय ��त�न�ध/DR 6. गाड� फाईल/GF