What did the Tribunal hold?

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed to be withdrawn or not pressed. The Revenue was granted liberty to approach the Tribunal for re-institution if exceptions applied.

The Revenue filed a bunch of appeals before the ITAT. The tax effect in dispute in these appeals was below the monetary limit specified by a CBDT Circular.

What were the issues?

Whether appeals filed by the Revenue with a tax effect below the revised monetary limits set by a CBDT Circular are maintainable.

ACIT vs Thermax Enginerring Construction… | ITAT Pune 2018

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

For Appellant: Shri Ch. Naniwadekar –Sl.Nos.1, 2, & 7. None – Sl.No.3 and 4, Smt. Deepa Khare - Sl.No.5 & 6, Shri Ronak Doshi - Sl.No.8, Shri R.D. Onkar - Sl.No.9 to 12. : Shri Pankaj Garg

For Respondent: Smt. Sadhana Patni & Ors

Hearing: 14.08.2018Pronounced: 17.08.2018

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

This bunch of appeals filed by Revenue are against respective order/s of CIT(A), relating to different assessment year/s against respective order/s passed under different section/s of the Income-tax Act, 1961 (in short ‘the Act’).

This bunch of appeals filed by the Revenue relating to different assessee on similar issue 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. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).

In this background, the learned Departmental Representative for the Revenue was required to state their position; they have not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the Circular (supra).

Without going into the merit of the issues raised in the captioned appeals, this bunch of appeals are deemed to be withdrawn/not pressed as

3 1703/PUN/2016 & Ors Smt. Sadhana Patni & Ors

their filing is in contravention of 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 re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra).

In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

In the result, all the appeals of Revenue are dismissed.

Order pronounced on this 17th day of August, 2018.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER पुणे Pune; दिन ांक Dated : 17th August, 2018. Yamini/GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order forwarded to : अपीऱ र्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. The Concerned CIT(A); 3. The concerned Pr.CIT/CIT; 4. विभ गीय प्रतितनधि, आयकर अपीऱीय अधिकरण, “बी” / DR, 5. ITAT, “B” Pune; ग र्ड फ ईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्य वपि प्रति //True Copy// िररष्ठ तनजी सधिि / Sr. Private Secretary आयकर अपीऱीय अधिकरण ,पुणे / ITAT, Pune

ASSISTANT COMMISSIONER OF INCOME-TAX vs. THERMAX ENGINERRING CONSTRUCTION CO. LTD., PUNE

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