What did the Tribunal hold?

The Tribunal allowed the Department's request to withdraw the appeals. This was based on a CBDT circular regarding tax effect thresholds for filing appeals.

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2013-14 and 2014-15. The Department later sought to withdraw these appeals.

What were the issues?

The primary issue was whether the Revenue's appeals should be withdrawn based on a CBDT circular concerning the monetary limit for filing appeals.

DCIT vs Universal Cables Limited, Satna | ITAT Jabalpur 2019

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri A. P. Srivastava & Sapan Usrethe

For Respondent: Shri P. D. Chougale, D.R, Shri A. P. Srivastava & Sapan Usrethe

PER A. D. JAIN, V.P.: These are Revenue’s appeals against the orders of the ld. C.I.T.(A)-2, Jabalpur, both dated 29/5/2017, for the assessment years 2013-14 & 2014-15. 2. At the time of hearing, it was brought to our notice that the Department has moved an application dated 20/9/2018 for withdrawal of the appeals in view of Circular No.3/2018 dated 11/7/2018 issued by the C.B.D.T., as per which no appeal should be filed before the Tribunal in case the tax effect does not exceed Rs.20 lakhs, which will apply even to the pending appeals. The ld. D.R., therefore, requested for withdrawal of the appeals, to which the ld. A.R. of the assessee has no objection. In the light of the request of the ld. D.R., the appeals are dismissed as withdrawn.

ITA No.34 & 35/JAB/2017 3. In the result, both the appeals are dismissed as withdrawn. Order pronounced in the open Court on 02/04/2019. [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:02/04/2019 JJ:0104

DEPUTY COMMISSIONER OF INCOME TAX(TDS), BHOPAL vs. UNIVERSAL CABLES LIMITED, SATNA

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