What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn. The Revenue was granted liberty to seek restoration if prosecution was pending against the assessees, but otherwise, the appeals were not maintainable due to the low tax effect.

The Revenue filed five appeals against the CIT(A)'s common order for assessment years 2008-09, 2010-11, and 2011-12. The tax effect in these appeals was below the monetary limit prescribed by a CBDT Circular.

What were the issues?

Whether the appeals filed by the Revenue were maintainable given the tax effect was below the CBDT's prescribed monetary limit for filing appeals.

ACIT vs Smt. Vijaya Prakash Chaudhary… | ITAT Pune 2022

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Nikhil Pathak

आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM :

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 Therefore, all the appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in- above.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.

Order pronounced in the open court on 15th June, 2022.

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

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