ASSISTANT COMMISSIONER OF INCOME TAX, PUNE vs. DHARIWAL INDUSTRIES LTD, PUNE

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ITA 289/PUN/2017Status: DisposedITAT Pune16 October 2018AY 2013-144 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals were deemed to be withdrawn or not pressed in accordance with the CBDT Circular dated 11.07.2018, which revised the monetary limits for filing appeals. The adjudication on merits was considered academic.

What were the facts?

The Revenue filed nine appeals before the ITAT against various assessees. The appeals were heard together for convenience. The tax effect in all these appeals was below the revised monetary limit set by CBDT Circular No.3/2018.

What were the issues?

The primary issue was whether the appeals filed by the Revenue should be dismissed due to the tax effect being below the revised monetary limits stipulated by a CBDT circular.

Which sections of the Income-tax Act were involved?

Not specified in the provided text, but implicitly related to appeal filing procedures.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

Hearing: 16.10.2018Pronounced: 16.10.2018

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

2.

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.

3.

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.

4.

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

5.

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.

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