What did the Tribunal hold?

The Tribunal granted the Revenue's request to withdraw the appeals. Consequently, the appeals filed by the Revenue were dismissed as withdrawn.

The Revenue sought permission to withdraw four appeals filed before the ITAT, Cuttack Bench. The reason for withdrawal was that the tax effect in each appeal was below the Rs. 20 lakhs limit prescribed by a CBDT circular for filing appeals.

What were the issues?

The primary issue was whether the Revenue could withdraw appeals due to the tax effect being below the prescribed monetary limit for filing appeals before the ITAT.

JCIT vs Magan Kumar Agarwal, Bolangir | 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. 182/CTK/2018 Assessment Year : 2015-2016

JCIT (OSD), Central Circle, Vs. Sri Magan Kumar Agarwal, Sambalpur C/O Sri Ram Niwas Agarwal, Harishankar road, Lathore PAN/GIR No.ABYDA 4519 P (Appellant) .. ( Respondent)

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

IT(ss)A No. 53/CTK/2018 Assessment Year : 2011-2012

ACIT, Central Circle, Vs. M/s. Grewal Associates (P) Sambalpur Ltd., 11, Decres lane, Esplanada (East), Kolkata- 700069 PAN/GIR No.AABCG 3980 G (Appellant) .. ( Respondent)

Assessee by : Shri P.K.Mishra, AR Revenue by : Shri Subhendu Datta, DR

IT(ss)A No. 54/CTK/2018 Assessment Year : 2009-2010

JCIT (OSD), Central Circle, Vs. M/s. Maikal Breweries Pvt Sambalpur Ltd. Harishankar Road, Lathore, Bolangir. PAN/GIR No.AADCM 1165 C (Appellant) .. ( Respondent)

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

2 ITA No. 103/CT K/ 2018 Asse ssment Year : 20 13- 201 4

IT(ss)A No. 58/CTK/2018 Assessment Year : 2014-2015

DCIT (OSD), Central Circle- Vs. M/s. Improve Traders Pvt 2, Bhubaneswar. Ltd., Plot No.348, Okilbag, Cuttack Road PAN/GIR No.AABCI 8070 N (Appellant) .. ( Respondent)

Assessee by : None 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 Pr. Commissioner of Income Tax (Central)

Visakhpatnam vide its letter dated 13.8.2018 has sought

permission of the Bench to withdraw the appeals filed before the

Tribunal as the tax effect as detailed below 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.

3 ITA No. 103/CT K/ 2018 Asse ssment Year : 20 13- 201 4

Sr.No Name of the assessee Tax effect as per AO’s record. 1. Sri Magan Kumar Rs.11,56,030 Agarwal 2. M/s. Grewal Associates Rs.19,66,303/- (P) Ltd 3. M/s. Maikal Breweries Rs.14,22,013/- Pvt Ltd 4. M/s. Improve Traders Rs.14,46,120/- P.Ltd.

The said letter reads as under:

“Sub: Revision of monetary limits for filing of appeals by the department before Income Tax Appellate Tribunal-withdrawal of appeal-Regarding.

Ref: CBDT Circular No.3/2018, dated 11.7.2018.

Please refer to the Circular No.3 of the CBDT with regard to revision of monetary limits for filing of appeals by the department and withdrawal of appeals.

I am forwarding herewith a list of four cases pending before ITAT, Cuttack where the tax effect is less than Rs.20 lakhs and does not fall into any of the exceptions as per the above circular. The said cases may be treated as withdrawn/not pressed by the department.

Yours faithfully, Sd/- (Preeti Garg) Pr. CIT(Central), Visakhapatnam.” 3. Hence, we dismiss the appeals of the revenue as withdrawn.

Order pronounced on 27 /08/2018. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 27 /08/2018

4 ITA No. 103/CT K/ 2018 Asse ssment Year : 20 13- 201 4

B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : concerned.

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

Sr. PRIVATE SECRETARY ITAT, CUTTACK

JCIT(OSD), CENTRAL CIRCLE, SAMBALPUR vs. MAGAN KUMAR AGARWAL, BOLANGIR

What did the Tribunal hold?

What were the facts?

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Which sections of the Income-tax Act were involved?

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