The Assistant Commissioner of Income-tax, Non Corporate Circle- 1, Coimbatore v. P. Elango
[Citation -2019-LL-0903-101]
| Citation | 2019-LL-0903-101 |
|---|---|
| Appellant Name | The Assistant Commissioner of Income-tax, Non Corporate Circle- 1, Coimbatore |
| Respondent Name | P. Elango |
| Court | ITAT-Chennai |
| Relevant Act | Income-tax |
| Date of Order | 03/09/2019 |
| Assessment Year | 2010-11 |
| Judgment | View Judgment |
| Keyword Tags | monetary limit • tax effect |
| Bot Summary: | Date of Pronouncement : 03.09.2019 ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the Commissioner of Income Tax-2, Coimbatore, dated 18.12.2017 and pertains to assessment year 2010-11. The assessee has filed a cross-objection against the very same order of the CIT(Appeals). 2 I.T.A. No.773/Chny/18 C.O. No.84/Chny/18 we heard both the appeal and the cross-objection together and disposing the same by this common order. The CBDT in its Circular No.17/2019 dated 08.08.2019 increased the monetary limit for filing appeal before this Tribunal and instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than 50 lakhs. The assessee has filed the cross-objection only to support the order of the CIT(Appeals). In the result, both the appeal of the Revenue and the cross- objection of the assessee stand dismissed. Order pronounced in the open court on 3rd September, 2019 at Chennai. |