ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2,, JALGAON vs. SMT. VIJAYA PRAKASH CHAUDHARY,, JALGAON

These five appeals by the Revenue against the common order dated 29-07-2019 passed by the Commissioner of Income Tax (Appeals)-12, Pune [‘CIT(A)’] for above mentioned assessment years.

Admittedly, the tax effect involved in these five appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019. The ld. DR contended that he wants to get information from the AO whether any prosecution is pending against the assessees. Taking into consideration the same, we give liberty to the appellant-revenue to file application seeking restoration of the present appeals to the file. Thus, grounds raised by the Revenue fail and the appeals are not maintainable. Therefore, all the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above.

In the result, all the appeals of Revenue are dismissed.