ACIT, DEHRADUN vs. SHRI DHARAM NAND BHATT, DEHRADUN

We have heard the Learned D.R. and Learned Counsel for the Assessees whosoever have appeared in their respective cases.

The above matters have been preponed for hearing with the approval of the Hon’ble President. Notice is given to both parties on Notice Board.

Admittedly, the tax effect in the Departmental Appeals are less than Rs.20 lakhs. Vide Circular No.3 of 2018 dated 11.07.2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below the specified tax effect may be withdrawn/not pressed. Learned Sr. D.R. in view of the above Board Circular did not press the Departmental Appeals. Learned Counsel for the Assessees in their respective Cross Objections did not press the Cross Objections as the same have become infructuous. In C.O.No.09/Del./2018 none appeared on behalf of the Assessee. We find that this cross objection is also filed in support of the Order of the Learned CIT(A) only. No independent relief have been sought in this cross objection. Therefore, on dismissal of the Departmental Appeal, the same has also become infructuous and as such dismissed. We may also note that the Appeals of the Department above would not fall within the exceptions provided in the Board Circular. In the result, all the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. All Departmental Appeals are dismissed as withdrawn/not pressed by the Learned Sr. D.R. The Cross Objections are also dismissed as noted above.

Copy of the Order be placed in each file.