INCOME TAX OFFICER WARD-4(4) NAGPUR ERSTWHILE WD.6(1) NAGPUR, NAGPUR vs. SHRI VIJAY DANGRE, NAGPUR

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ITA 495/NAG/2014Status: DisposedITAT Nagpur25 October 2018AY 2008-092 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. The appeals were liable to be dismissed in limine.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for various assessment years. The Revenue subsequently filed applications to withdraw these appeals.

What were the issues?

Whether the Revenue's appeals are maintainable given the tax effect below the CBDT's monetary limit for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE HON'BLE SHRI SANDEEP GOSAIN JUDICIAL MEMBER & HON'BLE SHRI G. MANJUNATHA; ACCOUNTANT MEMBER ITA Nos; 495/NAG/ 2014 (Asst. Year : 2008-09) ITO, Ward-4(4), VS, Shri Vijay Dangre, Erstwhile WD 6(1), 3rd Plct No_ 428, Anand floor , Aayakar Bhavan Nagar; Near Sangarn Talkies, Nagpur. Sakkardara, Nagpur PAN No: ACJPD8I9SN ITA No: 261/NAG/2015 (Asst: Year : 2012-13) ACIT Wardha Circle, Vs Jamnalal Sons Pvt, Ltd, Aayakar Bhavan, Clvil Bachharaj Bhavan, Cachhraj Lines, Wardha, Road, Gandhi Chowk, Wardha Pin-442001. Pin-442001 2 PAN No. AAACJ3176H (Respondents) Va #pwp (Appellants) Department By Assessee by Respective DRs Respective ARs Date of hearing Date of pronouncement: 25/10/2018, 25/10/2018_ ORDEB PER BENCH The above listed appeals at the instance of the Revenue are directed against the respective impugned orders passed by the 2 respective Ld. Cammissioner Qf Income Tax (Appeals) for respective Assessment Years &s indicated above: 2. In all the above appeals, revenue has moved an applicatioq for withdrawing the above appeals as the tax effect pertaining to the amount disputed by the Revenue i5 less than the monetary limit of Rs. 20 lakh fixed by the CBDT in Circular No. 03/2018, dated 11/07/2018, which is in supersession of its Circular No. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the have Iisted appeals filed by the Revenue are not maintainable liable to be dismissed in limine; Aaroup 3 In the net result; the above listed appeals of the Revenue stands dismissed. It is ordered accordingly . Order Pronounced in open Court on this 25t October , 2018. - Sd]- (G. MANJUNATHA) (SANDEEP GOSAIN) Accountant Member Judicial Member Dated 4 25 October, 2018, Sr.PS.Dhananjay 52

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