What did the Tribunal hold?

The Tribunal granted the Revenue's request to withdraw the appeal. Consequently, the appeal filed by the Revenue was dismissed.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The Revenue later sought permission to withdraw the appeal as the tax effect was below the prescribed limit by a CBDT circular.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed as withdrawn due to the tax effect being below the monetary limit set by CBDT circulars.

DCIT vs M/S Starlight Iron Pvt. Ltd… | ITAT Cuttack 2018

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Respondent: Shri Subhendu Dutta, DR

Hearing: 03/10Pronounced: 03/10

1 ITA No. 221/CT K/ 2013 A sse ssment Yea r : 20 09- 201 0

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER

ITA No.221/CTK/2013 Assessment Year : 2009-2010

DCIT, Circle -1(2), Vs. M/s. Starlight Iron Pvt Ltd., Bhubaneswar. R.No.F-2, Metro Classic Building, Plot No.352, Saheed nagar, Bhubaneswar. PAN/GIR No.AAACJ 4497 Q (Appellant) .. ( Respondent)

Assessee by : None Revenue by : Shri Subhendu Dutta, DR

Date of Hearing : 03/10/ 2018 Date of Pronouncement : 03/10/ 2018

O R D E R Per N.S.Saini, AM This is an appeal filed by the revenue against the order of the

CIT(A)-1, Bhubaneswar dated 20.1. 2013 for the assessment year 2009-

2010.

The Income Tax Officer (Judl & Tech), Office of the Pr.

Commissioner of Income Tax -1, Bhubaneswar vide its letter No.Pr.

CCIT/BBSR/Tech/Judl/2018-19/13907 dated 28th September, 2018 has

sought permission of the Bench to withdraw the appeals filed before the

Tribunal as the tax effect is below the limit of Rs.20 lakhs prescribed by

the CBDT Circular No.3 of 2018 dated 11.7.2018 for filing appeal before

2 ITA No. 221/CT K/ 2013 A sse ssment Yea r : 20 09- 201 0

the Tribunal. It is submitted that the tax effect in this appeal is

Rs.3,45,538/-.

In view of above, we dismiss the appeal of the revenue as

withdrawn.

In the result, the appeal of the revenue is dismissed.

Order pronounced on 03/10/2018. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 3 /10/2018 B.K.Parida, SPS Copy of the Order forwarded to : 1. DCIT, Circle -1(2), The Appellant : Bhubaneswar. 2. The Respondent. M/s. Starlight Iron Pvt Ltd., R.No.F-2, Metro Classic Building, Plot No.352, Saheed nagar, Bhubaneswar 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar BY ORDER, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack

DCIT, BHUBANESWAR vs. M/S STARLIGHT IRON PVT. LTD, BHUBANESWAR

What did the Tribunal hold?

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