What did the Tribunal hold?

The Tribunal decided to dismiss the appeals as withdrawn/not pressed. This decision was based on a CBDT circular revising monetary limits for filing appeals.

The Revenue filed two appeals before the ITAT, Pune, for assessment year 2008-09. The appeals were against orders passed by the Commissioner of Income Tax (Appeals).

What were the issues?

The primary issue was whether the appeals filed by the Revenue were maintainable given the low tax effect, which fell below the revised monetary limits set by the CBDT.

ITO vs Vinayak Sorte, (L/H of Smt… | ITAT Pune 2019

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

For Respondent: Shri Shashank Deogadkar

Hearing: 14.08.2019Pronounced: 19.08.2019

Heard together (2 matters)

ITA No.1818/PUN/2017

ITA No.1819/PUN/2017

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER PER SUSHMA CHOWLA :

These two appeals filed by Revenue are against respective order/s of Commissioner of Income Tax (Appeals) – 3, relating to the

ITA 1818 & 1819/PUN/2017

assessment year 2008-09 against respective order/s passed under

different section/s of the Income-tax Act, 1961 (in short ‘the Act’).

These two appeals filed by the Revenue relating to different

assessees on similar issue were heard together and are being disposed

of by this consolidated order for the sake of convenience.

The Principal Commissioner of Income Tax has filed letter/s

withdrawing the appeals filed by Revenue because of low tax effect.

We proceed to decide the present appeals because of low tax effect

after hearing both the learned Departmental Representative and

learned Authorised Representative.

The CBDT vide Circular No.3/2018, dated 11.07.2018 has

revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. The tax effect in dispute

in the captioned appeals is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018

(supra).

Without going into the merit of the issues raised in the captioned

appeals, this bunch of appeals are deemed to be withdrawn/not

pressed as their filing is in contravention of the CBDT Circular dated

11.07.2018 (supra).

In conclusion, by applying the CBDT Circular dated 11.07.2018

(supra), the captioned appeals of the Revenue are dismissed as

withdrawn/not pressed.

ITA 1818 & 1819/PUN/2017

In the result, both the appeals of Revenue are dismissed.

Order pronounced on this 19th day of August, 2019.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER

पुणे Pune; �दनांक Dated : 19th August, 2019. Yamini

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The CIT(A)-3, Pune. 4. The Pr.CIT-2, Pune. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “बी” / DR, ITAT, “B” Pune; 6. गाड� फाईल / Guard file.

आदेशानुसार/ BY ORDER

// True Copy //

व�र�ठ �नजी स�चव / Sr. Private Secretary आयकर अपील�य अ�धकरण ,पुणे / ITAT, Pune.

INCOME-TAX OFFICER, WARD - 2(3), PUNE vs. VINAYAK SORTE, (L/H OF SMT. KRISHNABAI D. SORTE), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments