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Before: Shri S.S. Viswanethra Ravi&
आयकर अपीलीय अिधकरण, ’ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी एसएस िव�ने� रिव, �ाियक सद� एवं �ी अिमताभ शु�ा, लेखा सद� के सम� Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.342/Chny/2024 िनधा�रण वष�/Assessment Year: 2009-10 & C.O. No. 16/Chny/2024 [In ITA No. 342/Chny/2024]
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: 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.
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
2 I.T.A. No.342/Chny/24 & C.O. No. 16/Chny/24 limit fixed by the CBDT, the appeal of the Revenue fails and dismissed as not maintainable. C.O. No. 16/Chny/2024
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 Accordingly, CO filed by the assessee is dismissed as withdrawn.
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.
Sd/- Sd/- (AMITABH SHUKLA) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 05.06.2024 Vm/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR & 5. गाड� फाईल/GF.