ACIT WARDHA CIRCLE, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

HS 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)- Erstwhile WD 6(1}, 3rd floor, Aayakar Bhavan Nagpur. VS_ Shri Vijay Dangre , Plot No_ 428, Anand Nagar, Near Sangam Talkies, Sakkardara, Nagpur PAN No. ACJPD8I9SN ITA No. 261/NAG/2015 (Asst: Year 2012-13) 2 ACIT Wardha Circle, Aayakar Bhavan. Civil Lines, Wardha, Pin-442001 Vs. Jamnalal Sons Pvt: Ltd. Bachharaj Bhavan, Cachhraj Road, Gandhi Chowk, Wardha Pin-442001 PAN No. AAACJ3176H (Respondents) {Appeilants} Department By Assessee by Respective DRs Respective ARs Date of hearing Date Of pronouncement: 25/10/2018, 25/10/2018. @RPER PER BENCH The above listed appeals at the instance of the Revenue are directed against the respective impugned orders passed by the NaGPur 52 2 Commissianer of Income Tax (Appeals) for respective Ld; respective Assessment Years as indicated above: In all the above appeals, revenue has moved an application 2, for withdrawing the above appeals as the tax effect pertaining to the amount disputed by the Revenue is less than the monetary Rs. 20 lakh fixed by the CBDT in Circular No. 03/2018, limit of which is in supersession of its Circular No_ dated 11/07/2018, 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal: Taking irito consideration the also the fact that the CBDT Circular under reference above, and applies retrospectively even to pending appeals, we hold that the Revenue are not maintainable bove listed appeals filed by the Iiable to be dismissed in limine: M TpWa In the net result, the above listed appeals of the Revenue 3 stands dismissed, It is ordered accordingly. Order Pronounced in open Court o this 25th October , 2018. - Sdf - (G. MANJUNATHA) (SANDEEP GOSAIN) Accountant Member Judicial Member Dated 8 25 October, 2018, Sr.PS.Dhananjay