INCOME TAX OFFICER, CHENNAI vs. RAJESH BAJAJ, CHENNAI

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ITA 342/CHNY/2024Status: DisposedITAT Chennai05 June 2024AY 2009-10Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Amitabh Shukla (Accountant Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to the low tax effect. The assessee's cross-objection was withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2009-10. The dispute arose due to a double addition. The tax effect in the Revenue's appeal was below the CBDT's monetary limit.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi&

Hearing: 04.06.2024Pronounced: 05.06.2024

Heard together (2 matters)

I.T.A. No.342/Chny/2024
C.O. No. 16/Chny/2024

Read from the judgment's own cause title. This page is filed under one of them.

The Income Tax Officer, Vs. Rajesh Bajaj, Corporate Ward 1(1), No. 4, Stringers Street, Vepery, Chennai. Chennai 600 007. [PAN: AJGPB0321E] (अपीलाथ�/Appellant) (��थ�/Respondent/Cross Objector) Department by : Shri AR V Sreenivasan, Addl. CIT Assessee by : Shri K. Balasubramanian, Advocate सुनवाई की तारीख/ Date of hearing : 04.06.2024 घोषणा की तारीख /Date of Pronouncement : 05.06.2024 आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

1.

This appeal by the Revenue is against the order dated 05.12.2023 passed by the ld. CIT(A) [NFAC], Delhi for the assessment year 2009-10.

2.

The dispute arising before us is below tax effect in terms of the submissions made by the ld. AR Shri K. Balasubramanian, Advocate at pages 16 & 17 of the paper book on account of double addition. Since the tax effect in the appeal filed by the Revenue is less than the monetary

3.

In view of the dismissal of the Revenue’s appeal, by making endorsement in Form 36A of the CO, the ld. AR pleaded for withdrawing the CO. Accordingly, CO filed by the assessee is dismissed as withdrawn.

4.

In the result, both the appeal of the Revenue and CO filed by the assessee are dismissed. Order pronounced on 05th June, 2024 at Chennai.

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