The Deputy Commissioner of Income Tax, Cuddalore Circle, Cuddalore v. S. Murugavel - 2016-LL-1007-63

Citation	2016-LL-1007-63
Appellant Name	The Deputy Commissioner of Income Tax, Cuddalore Circle, Cuddalore
Respondent Name	S. Murugavel
Court	ITAT-Chennai
Relevant Act	Income-tax
Date of Order	07/10/2016
Assessment Year	2008-09
Judgment	View Judgment
Keyword Tags	monetary limit
Bot Summary:	154 and 250 of the Income Tax Act, 1961 for the assessment year 2008-09 and passed u/sec. Since the issue in these appeals are common in nature, these appeals are clubbed, heard together, and disposed of by this common order for the sake of convenience. At the time of hearing, both the parties fairly conceded that Tax effect in this appeal is less than monetary limit of 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No.21/2015, Dated 10th December, 2015 and the Revenue authorities are precluded from filing and prosecuting the appeal before the Tribunal. Accordingly, Revenue appeal is dismissed as un-admitted. The Cross objections filed by the assessee have become infructous. In the result, the appeals for assessment years 2008-09 and 2010-11 of the Revenue and Cross objection by the assessee are dismissed. Order pronounced on Friday, the 7th day of October 2016, at Chennai.

IN INCOME TAX APPELLATE TRIBUNAL BENCH, CHENNAI BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER I.T.A. Nos.977 & 978 /Mds/2016 & C.O. No.78 & 79/Mds/2016 (in ITA Nos. 977 & 978/Mds/2016) Assessment years : 2008-2009 & 2010-2011 Deputy Commissioner Shri. S. Murugavel, of Income Tax, Vs. No.5, Chidambaram Main Road, Cuddalore Circle, Thiruppapuliyur, Cuddalore Cuddalore 607 002. PAN AHFPM 9712P ] ( Appellant) ( Respondent /Cross Objector) Department by : Shri. N. Gopikrishna, IRS, JCIT. Assessee by : Shri. Balasubramanian, Advocate Date of Hearing : 06-10-2016 Date of Pronouncement : 07-10-2016 O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER: appeals of Revenue and Cross Objection by assessee are directed against common order of Commissioner of Income-tax (Appeals)- Puducherry in ITA Nos.534 & 535/ CIT(A)-PDY/2013-14, dated 29.01.2016 passed u/s. 154 and 250 of Income Tax Act, 1961 (herein after referred to as Act ) for assessment year 2008-09 and passed u/sec. 143(3) and 250 of Act. :- 2 -: ITA Nos.977 & 978/16 CO Nos. 78 & 79/16. for assessment year 2010-2011. Since issue in these appeals are common in nature, these appeals are clubbed, heard together, and disposed of by this common order for sake of convenience. 2. At time of hearing, both parties fairly conceded that Tax effect in this appeal is less than monetary limit of 10,00,000/- fixed by CBDT to file appeal by Revenue before Tribunal as per CBDT Circular No.21/2015, Dated 10th December, 2015 and Revenue authorities are precluded from filing and prosecuting appeal before Tribunal. Accordingly, Revenue appeal is dismissed as un-admitted. 3. Cross objections filed by assessee have become infructous. 4. In result, appeals for assessment years 2008-09 and 2010-11 of Revenue and Cross objection by assessee are dismissed. Order pronounced on Friday, 7th day of October 2016, at Chennai. Sd/- Sd/- (CHANDRA POOJARI) (G. PAVAN KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai Dated: 07.10.2016 KV Copy to: 1. Appellant 3. CIT(A) 5. DR 2. Respondent 4. CIT 6. GF Deputy Commissioner of Income Tax, Cuddalore Circle, Cuddalore v. S. Murugavel

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