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 The appeals were dismissed as withdrawn based on the CBDT circular regarding monetary limits for filing appeals.

The Revenue filed appeals against orders of the CIT(A). The Income Tax Officer sought permission to withdraw these appeals as the tax effect was below the Rs. 20 lakhs limit prescribed by CBDT Circular No. 3 of 2018.

What were the issues?

Whether the Revenue's appeals should be withdrawn due to the tax effect being below the prescribed monetary limit for filing appeals before the Tribunal as per CBDT Circular No. 3 of 2018.

ACIT vs Sri Devjyoti Patnaik, Bhubaneswar | ITAT Cuttack 2018

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

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

For Respondent: Shri Subhendu Datta, DR

Hearing: 27/08

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.253/CTK/2018 Assessment Year : 2015-2016

ACIT, Circle 5(1), Vs. Shri Narayan Nayak, Plot Bhubaneswar. No.F-3/F5, Industrial Market, IRC Village, Nayapali, Bhubaneswar. PAN/GIR No.ABAPN 3373 Q (Appellant) .. ( Respondent)

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

ITA No. 369/CTK/2017 Assessment Year : 2012-2013

ACIT, Circle 5(1), Vs. Shri Devjyoti Patnaik, Plot Bhubaneswar. No.N-2/29, Village Nayapali, Bhubaneswar PAN/GIR No.AGHPP 0979 N (Appellant) .. ( Respondent)

Assessee by : Shri Ashok Kumar Moharana, AR Revenue by : Shri Subhendu Datta, DR

ITA No. 102/CTK/2017 Assessment Year : 2013-2014 ITO, Angul Ward, Angul. Vs. Sri Nabaghana Sahoo, S/O Sadasiba Sahoo, Susuda, Angul PAN/GIR No.ATDPS 1686 A (Appellant) .. ( Respondent)

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

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ITA No. 475/CTK/2017 Assessment Year : 2014-2015 DCIT, Circle 4(1), Vs. M/s. Prabhukrupa Estate & Bhubaneswar. Properties, Shreekrushna Nilaya, Jhunjhunwala Garden, Ashok Nagar, Bhubaneswar. PAN/GIR No.AAKFP 2284 P (Appellant) .. ( Respondent) Assessee by : Shri Niranjan Panda, AR Revenue by : Shri Subhendu Datta, DR

Date of Hearing : 27/08/ 2018 Date of Pronouncement : 27 /08/ 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)-2, Bhubaneswar.

The I.T.O (Judl & Tech), O/o the Pr. CIT-2, Bhubaneswar

vide its letter dated 16th August, 2018 has sought permission of

the Bench to withdraw the following appeals filed as the tax effect

as detailed in the respective appeals, 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 the Tribunal. The said letter

reads as under:

“ Sub: Application for withdrawal of appeals filed by the Department from the 1TAT as per CBDT Circular No. 3/2018 dated 11.07.2018 - matter regarding.

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Kindly refer to the above. I am directed to enclose herewith the applications received from the Assessing Officers under this charge for withdrawal filed by the Department in the following cases which are pending for adjudication.

SI Appeal No. & dated Name of the PAN No. Asst. Tax Effect No. assessee Year 1 ITA No. 0183/2016- M/s AAKFP2284P 2014-15 Rs, 14,46,000/- 17/CTK & Dated Prabhukrupa 16.08.2017 Estates & properties 2 ITANo. Shri ATDPS1686A 2013-14 Rs. 10,96,637/- 102/CTK/2018& Nabaghana Sahoo Dated 23.03.2018 3 ITANo.369/CTK/2017 Shri Devjyoti AGHPP0979 2012-13 Rs. 16,20,532/- & Dated 26.09.2017 Patnaik N 4 ITANO.253/CTK/2018 Shri Narayan Nayak ABAPN3373 2015-16 Rs. 11,22,395/- & Dated 21.06.2018 Q The tax effects in the above appeals are below Rs. 20 lakhs which are below the prescribed monetary limit as per CBDT Circular No. 3/2018 dated 11.07.2018. The Department considers the above appeals are fit for withdrawal from the Hon'ble IT AT on the basis of the above Circular. In this connection, I am directed to request you that the above appeals may kindly be allowed as withdrawn.

Yours faithfully, Sd/- Encl: as stated. (P. K. Panda) Income Tax Officer (Judl.&Tech.) O/o the Pr. CIT-2, Bhubaneswar”

Hence, we dismiss the appeals of the revenue as withdrawn.

Sd/- sd/-

(Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 27 /08/2018 B.K.Parida, SPS

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Copy of the Order forwarded to : 1. The Appellant s concerned

The Respondent concerned. 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT- 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr. Pvt. Secretary, ITAT, Cuttack

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ACIT, CIRCLE-5(1), BHUBANESWAR vs. SRI DEVJYOTI PATNAIK, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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