INCOME TAX OFFICER vs. LATE (SHRI.) SAHADEO HARIBHAU NIKAM, PUNE

आयकर अपीलीय अिधकरण “बी” �यायपीठ पुणे म� । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA Nos. Name of Appellant Name of Respondent Asst. No. Year 1. 61/PUN/2017 ITO, Ward-2(3), Savita Mohan Nikam, 2008-09 Pune. S.No.68/2, Sangamwadi, Khadki, Pune. PAN : AESPN7255G 2. 63/PUN/2017 ITO, Ward-2(3), Late (Shri) Sahadeo Haribhau Nikam, 2008-09 Pune. L/H Sahadeo Haribhau Nikam, S.No.68/2, Sangamwadi, Khadki, Pune. PAN : AHKPN4522D 3. 65/PUN/2017 ITO, Ward-2(3), Sunil Sahadeo Nikam, 2008-09 Pune. S.No.68/2, Sangamwadi, Khadki, Pune. PAN : AAIPN0184A 4. 66/PUN/2017 ITO, Ward-2(3), Smt. Shubhangi Balasaheb Nikam, 2008-09 Pune. S.No.68/2, Sangamwadi, Khadki, Pune. PAN : AESPN7256F 5. 69/PUN/2017 ITO, Ward-2(3), Smt. Aparna Sunil Nikam, 2008-09 Pune. S.No.68/2, Sangamwadi, Khadki, Pune. PAN : AEQPN2209C 6. 71/PUN/2017 ITO, Ward-2(3), Smt. Subhadra Sahadeo Nikam, 2008-09 Pune. S.No.68/2, Sangamwadi, Khadki, Pune. PAN : AHKPN5889P Revenue by : Shri Pankaj Garg Assessee by : None सुनवाई क� तारीख / Date of Hearing : 10.01.2019 घोषणा क� तारीख / Date of Pronouncement : 10.01.2019 आदेश / ORDER PER BENCH : The above six appeals by the Revenue relates to the different assessees. They are filed against the respective orders of the Commissioner of Income Tax

(Appeals)-3, Pune for the respective assessment years mentioned in the title against the names of the said assessees. The impugned orders have been passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’). These appeals were heard together and are being disposed of in this composite order. 2. Before us, at the outset, ld. DR for the Revenue drew our attention to their letter for withdrawal of the above six appeals in view of the tax effect below less than Rs.20 lakhs. 3. However, there is none to represent the assessees despite the issue of notices by the ITAT. Ld. DR fairly submitted that the said tax effect of the additions disputed got checked before conceding the appeals on the ground of low tax effect. Considering the fact that the effect of withdrawal is in favour of the assessee, we proceed to decide the above appeals on account of low tax effect after hearing the Ld. DR for the Revenue. 4. 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. As per the Circular (supra), the monetary limit of tax effect for filing of appeals before the Tribunal by the Department has been raised to Rs.20 lakhs. We find the tax effect in the above six appeals is below Rs.20 lakhs. Therefore, without going into the merits of the issues raised in the captioned appeals, the above six appeals have to be dismissed as “withdrawn” as they are in contravention of the CBDT Circular dated 11-07-2018 (supra).