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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM
आदेश / ORDER
PER BENCH :
These bunch of nine appeals by the Revenue are filed against the
respective orders of the Commissioner of Income Tax (Appeals) for the
assessment year/s mentioned in the title against the name of each of the said
9 assessees. The impugned order/s have been passed under different
section/s of the Income-tax Act, 1961 (in short ‘the Act’).
3 ITA Nos. 288 & 289/PUN/2017 & Others Dhariwal Industries Ltd. & Others
These bunch of appeals filed by the Revenue relating to different
assessees were heard together and are being disposed of by this consolidated
order for the sake of convenience.
The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the
monetary limits for filing of appeals by the Department before the Tribunal
with retrospective effect. As per the Circular (supra), the monetary limit of
tax effect for filing appeals before the Tribunal by the Department has been
raised to Rs.20 lakhs.
The learned Departmental Representative furnished a table giving the
details of tax effect involved in each of the appeals mentioned in title and has
filed separate letters in respect of each of the appeals, all dated 03.10.2018
with a prayer to withdraw the appeals consequent to CBDT Circular dated
11.07.2018 (supra.). The tax effect in the captioned appeals is undisputedly
below the monetary limit of Rs.20 lakhs. Without going into the merit of the
issues raised in the captioned appeals, we find the adjudication on merits
becomes an academic exercise as these bunch of appeals are deemed to be
withdrawn/not pressed in accordance with the CBDT Circular dated
11.07.2018 (supra).
Before parting, we clarify here that the Revenue shall be at liberty to
approach the Tribunal for restoration of appeal/s with the requisite material
indicating that the appeals are protected by the exceptions prescribed in para
10 of the Circular (supra).
4 ITA Nos. 288 & 289/PUN/2017 & Others Dhariwal Industries Ltd. & Others
In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue numbering 9 are dismissed as withdrawn/not pressed.
In the result, all the appeals of the Revenue are dismissed. 6.
Order pronounced on 16th day of October, 2018.
Sd/- Sd/- (�वकास अव�थी /VIKAS AWASTHY) (डी. क�णाकरा राव/D. KARUNAKARA RAO) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER
पुणे / Pune; �दनांक / Dated : 16th October, 2018. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :
अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. Concerned CIT (Appeals). 4. Concerned Pr.CIT. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “ए” ब�च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव /Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.