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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER PER R.S.SYAL, VP :
This appeal filed by the Revenue is directed against the order dated 12-12-2016 passed by the CIT(A)-22, Mumbai in relation to the assessment year 2012-13.
2 ITA No.630/PUN/2017 M/s. Sunil Hitech Engineers Ltd.,
There is no appearance from the side of the assessee despite
service of notice.
Heard the ld. DR and perused the relevant material on record.
Pursuant to the mandate of section 268A, the CBDT has issued
Circular No. 03 of 2018, dated 11th July, 2018 with retrospective
effect, revising the monetary limit to Rs.20.00 lakh for not filing
appeals by the Revenue before the Tribunal. It is an admitted
position on behalf of the Revenue that the tax effect involved in the
instant appeal is less than Rs.20,00,000/-. The ld. D.R., although
supported the order of the Assessing Officer, but could not
controvert the fact that tax effect involved in this appeal is less
than the stipulated amount. Going by the prescription of the
aforenoted Circular, it is palpable that the Instruction is applicable
to the pending appeals also with retrospective effect and there is a
clear-cut direction to the Department to withdraw or not press such
appeals filed before the ITAT, wherein tax effect is less than
Rs.20,00,000/-. We are, therefore, of the view that the Revenue
should have either not filed the instant appeal before the Tribunal
or withdrawn the same as the tax effect in this appeal is admittedly
3 ITA No.630/PUN/2017 M/s. Sunil Hitech Engineers Ltd.,
less than the stipulated amount. Accordingly, we dismiss the
instant appeal without going into merits of the case.
In the result, the appeal of the Revenue stands dismissed.
Order pronounced in the Open Court on 27th March, 2019.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 27th March, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-22, Mumbai 4. The Pr. CIT-14, Mumbai िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.630/PUN/2017 M/s. Sunil Hitech Engineers Ltd.,
Date 1. Draft dictated on 26-03-2019 Sr.PS 2. Draft placed before author 26-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *