ITO,, CHENNAI vs. M/S. LIBERTY AGRI PRODUCTS PVT.LTD.,, CHENNAI

[2] Learned Departmental Representative, having perused the details filed by the assessee and having verified the same, does not dispute the submissions of the assessee. We have also seen the computation and we find it prima facie in order.

[3] In view of the above factual position, and in view of the CBDT instructions (supra) to the effect that the appeals filed by the income tax department before this Tribunal, involving tax effect of less than RS 10 lakhs will not be pursued, the appeal is dismissed as withdrawn [4] As for the cross objections filed by the assessee, as the appeal itself is dismissed as withdrawn, the cross objections filed by the assessee are dismissed as not maintainable. In any event, these cross objections donot contain any grievance requiring specific adjudication on merits.

[5 In the result, the appeal as also the cross objections are dismissed. Pronounced in the open court today on 4th day of November, 2016

Sd/- sd/- G Pavan Kumar Pramod Kumar (Judicial Member) (Accountant Member)

Chennai, the 4th day of November, 2016.