What did the Tribunal hold?

The Tribunal allowed the Revenue's request to withdraw the appeals. The appeals were dismissed as withdrawn based on the low tax effect.

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2009-2010 and 2012-2013. The tax effect in both appeals was below the Rs. 20 lakhs limit prescribed by CBDT Circular No. 3 of 2018.

What were the issues?

Whether appeals with a tax effect below the prescribed limit can be withdrawn by the Revenue.

DCIT vs F.Serajuddin Exports 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 IT(ss)A No. 44/CT K/ 2013 : Assessme nt Ye ar : 2009 -20 10 ITA No. 441/CT K/ 2016 : A sse ssment Year : 20 12-2 013

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

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

IT(SS)A No.44/CTK/2013 : Assessment Year : 2009-2010 ITA No.441/CTK/2016 : Assessment Year : 2012-2013

DCIT, Circle -1(2), Vs. M/s. F. Serajuddin Exports Pvt Lt., 7th floor, Fortune Bhubaneswar. Tower, Bhubaneswar. PAN/GIR No.AABCF 1469 J (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 These are appeals filed by the revenue against the separate orders

of the CIT(A)-1, Bhubaneswar dated 20.2.20133 and 29.9.2016 for the

assessment year 2009-2010 and 2012-13, respectively.

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 IT(ss)A No. 44/CT K/ 2013 : Assessme nt Ye ar : 2009 -20 10 ITA No. 441/CT K/ 2016 : A sse ssment Year : 20 12-2 013

the Tribunal. It is submitted that the tax effect in both the appeals is as

under:

Asst. Year Tax effect involved 2009-2010 Rs.12,08,281/- 2012-13 Rs.18,84,235/-

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

withdrawn.

In the result, both the appeals of the revenue are 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. F. Serajuddin Exports 7th Pvt Lt., floor, Fortune Tower, 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, CIRCLE-2(1), BHUBANESWAR vs. F.SERAJUDDIN EXPORTS PVT. LTD., BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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