What did the Tribunal hold?

The Tribunal noted that the CBDT Circular No. 3/2018 revised the monetary limits for filing appeals, setting a threshold of Rs. 20 lakhs. Since the tax effect in these appeals was below this limit, they were dismissed as withdrawn.

The Revenue filed six appeals against orders of the CIT(A) for various assessment years. The Income Tax Officer (ITO) later issued a letter seeking withdrawal of these appeals due to a low tax effect.

What were the issues?

Whether the Revenue's appeals should be withdrawn and dismissed based on the revised monetary limits stipulated by CBDT Circular No. 3/2018.

ITO vs Vilas Dharma Sandanshiv, Jalgaon | ITAT Pune 2018

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

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

Hearing: 27.09.2018Pronounced: 27.09.2018

आदेश / ORDER आदेश आदेश आदेश PER BENCH :

The above six appeals by the Revenue relates to two different assessees

namely (1) Shri Vilas Dharma Sandanshiv and (2) Smt. Sunita Vilas Sandanshiv.

They are filed against respective orders of the Commissioner of Income Tax

(Appeals) for the assessment year/s mentioned in the title against the names of

the said 02 assessees. The impugned order/s have been passed under different

section/s of the Income-tax Act, 1961 (in short ‘the Act’). These appeals were

heard together and are being disposed of in this composite order.

Before us, at the outset, Ld. DR for the Revenue drew our attention to the

letter issued by ITO, Ward-2(2), Jalgaon, dated 17-09-2018 for withdrawal of the

above six appeals in view of tax effect below less than Rs.20 lakhs. The contents

of said letter are common and the same reads as under:

“In view of the approval for withdrawal of appeals from the ITAT was given by the Pr.CIT-2, Nashik vide letter dtd. 21/8/2018, the appeal

before the ITAT in the referred case have been withdrawn in pursuant to CBDT New Delhi’s Circular No.3/2018, dtd.11/07/2018. The tax effect in the case is Rs.10,000/-.

However, there is none to represent the assessees. Considering the fact that the effect of withdrawal is in favour of the assessee, we proceed to decide the above appeals on account of low tax effect after hearing the Ld. DR for the Revenue.

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. We find the tax effect in the above six appeals is below Rs.20 lakhs. Therefore, without going into the merits of the issues raised in the captioned appeals, the above six appeals have to be dismissed as “withdrawn” as they are in contravention of the CBDT Circular dated 11-07-2018 (supra).

In the result, all the appeals of the Revenue are dismissed. Order pronounced in open Court on 27th September, 2018.

Sd/- Sd/- (िवकास िवकास िवकास अव�थी िवकास अव�थी अव�थी /VIKAS AWASTHY) (डी अव�थी डी डी. क�णाकरा डी क�णाकरा क�णाकरा राव क�णाकरा राव राव/D. KARUNAKARA RAO) राव �याियक �याियक सद�य �याियक �याियक सद�य सद�य/JUDICIAL MEMBER लेखा सद�य लेखा लेखा सद�य लेखा सद�य सद�य/ACCOUNTANT MEMBER सद�य

पुणे / Pune; �दनांक / Dated : 27th September, 2018. Satish

आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT (A)-2, Nashik 4. The Pr.CIT-2, Nashik िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER,

// True Copy // व�र� िनजी सिचव/Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune

INCOME-TAX OFFICER, WARD - 2(2), JALGAON vs. VILAS DHARMA SANDANSHIV, JALGAON

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