DCIT, CHENNAI vs. S.RAJARATHINAM, CHENNAI

These are appeals files by the Revenue against the common order of the Commissioner of Income-tax (Appeals)-18, Chennai in ITA to 1456/Chny/2016 :- 2 -: C.O Nos.22 to 25/Chny/2017 Nos.88 to 91/14-15 dated 08.02.2016 for assessment years 2006-07 to 2009-10 and correspondingly, the assessee filed Cross Objections in support of the order of Ld.CIT(A), involving identical issues, therefore, the appeals and cross-objections are taken up together for adjudication.

When the appeals are taken up for hearing, the representative for the Revenue and Authorised Representative of assessee very fairly submitted that the tax effect involved in these appeals of Revenue is less than `20 lakhs. The CBDT in its latest Circular No.3/2018 dated 11.07.2018 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `20 lakhs. This Tribunal is of the considered opinion that this Circular of CBDT is binding on the officers of the Department.

In the cross objections, the assessee has simply supported the common order of the CIT(A). In view of our Order in the to 1456/Chny/2016 :- 3 -: C.O Nos.22 to 25/Chny/2017 Revenue’s appeal, the four cross objections of the assessee have been dismissed as infructuous.

In the result, all the Appeals of the Revenue are dismissed, and all the Cross Objections filed by the assessee are dismissed as infructuous.