What did the Tribunal hold?

The Tribunal noted that the tax effect was below the monetary limit prescribed by a CBDT circular for filing appeals. Consequently, the appeal was dismissed as withdrawn based on the Assessing Officer's request.

The Revenue filed an appeal against the CIT(A) order for AY 2009-10. The tax effect involved was Rs. 15,98,000/-. The Assessing Officer later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the Revenue's appeal should be withdrawn due to the tax effect being below the prescribed monetary limit as per CBDT circulars.

ITO vs Taraprasad P Vartak | ITAT Pune 2019

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

For Respondent: Shri S.P. Walimbe

आदेश / ORDER

PER VIKAS AWASTHY, JM :

The appeal has been filed by the Revenue against the order of Commissioner of Income Tax (Appeals)-8, Pune dated 29-12-2016 for the assessment year 2009-10.

Shri S.P. Walimbe representing the Department submitted that in the present appeal by Department tax effect involved is Rs.15,98,000/-. The Assessing Officer has filed letter dated 30-10-2019 to withdraw the appeal.

2 ITA No.837/PUN/2017, A.Y. 2009-10

We have heard the submissions of ld. DR and have perused the material available on record. As per the letter dated 30-10-2019 from Assessing Officer the tax effect in the appeal is Rs.15,98,000/-. The tax effect involved in appeal is less than the monetary limit prescribed by the recent CBDT Circular No. 17/2019, dated 08-08-2019 for filing of appeals before the Tribunal by the Department. The Assessing Officer has prayed for withdrawal of appeal in the light of aforementioned Board Circular. In view of the communication dated 30-10-2019 from Assessing Officer, the appeal of Revenue is dismissed as withdrawn.

In the result, appeal of the Revenue is dismissed as withdrawn.

Order pronounced on Thursday, the 21st day of November, 2019.

Sd/- Sd/- (डी. करुणाकरा राव/D. Karunakara Rao) (ववकास अवस्थी / Vikas Awasthy) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 21st November, 2019 RK आदेश की प्रयिलऱवऩ अग्रेवषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A)-8, Pune 3. 4. The Pr. Commissioner of Income Tax-3, Pune ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गाडड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रयत // True Copy// आदेशानुसार / BY ORDER,

यनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

INCOME-TAX OFFICER, PUNE vs. TARAPRASAD P VARTAK, PUNE

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