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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
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appeals, this bunch of appeals are deemed to be withdrawn/not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withdrawn/not pressed.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.