What did the Tribunal hold?

The Tribunal decided to dismiss the appeals as withdrawn, citing a CBDT circular that revised monetary limits for filing appeals. The tax effect in these appeals was below the specified limit.

The Revenue filed multiple appeals against various assessees for the assessment year 2008-09. The Principal Commissioner of Income Tax later submitted letters to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed due to low tax effect and contravention of CBDT circulars regarding appeal filing limits.

ITO vs Prasad Vijay Nikam | ITAT Pune 2019

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

For Appellant: Shri B.C. Malakar

For Respondent: Shri Shashank Deogadkar

Hearing: 13.08.2019Pronounced: 19.08.2019

आदेश / ORDER PER SUSHMA CHOWLA :

This bunch of eleven appeals filed by Revenue are against

respective order/s of Commissioner of Income Tax (Appeals) – 3,

relating to the assessment year 2008-09 against respective order/s

passed under different section/s of the Income-tax Act, 1961 (in short

‘the Act’).

This bunch of 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.

ITA 1809/PUN/2017 & Ors Abhishek P. Nikam & Ors.

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appeals, this bunch of appeals are deemed to be withdrawn/not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withdrawn/not pressed.

In the result, all 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

ITA 1809/PUN/2017 & Ors Abhishek P. Nikam & Ors.

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. PRASAD VIJAY NIKAM, PUNE

What did the Tribunal hold?

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