VIKRAMSINH HINDURAO APARADH,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,

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ITA 628/PUN/2015Status: DisposedITAT Pune01 August 2018AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as withdrawn/not pressed due to contravention of the CBDT Circular. The assessee's appeal was also dismissed as withdrawn.

What were the facts?

The Revenue and the assessee filed cross-appeals against an order of the CIT(A) for AY 2009-10. The tax effect in dispute was below the monetary limit revised by CBDT Circular No. 3/2018.

What were the issues?

Whether the Revenue's appeal is maintainable in light of the revised monetary limits prescribed by the CBDT Circular.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Kishore Phadke, Shri Rajesh Gawali, DCIT
Hearing: 01.08.2018Pronounced: 01.08.2018

Heard together (2 matters)

ITA No.547/PUN/2015
ITA No.628/PUN/2015

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

The cross appeals filed by Revenue and the assessee are against order of CIT(A)-1&2, Kolhapur, dated 12.02.2015 relating to assessment year 2009- 10 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

The cross appeals filed by Revenue and the assessee 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. The tax effect in dispute in the captioned appeal is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).

4.

In this background, the learned Departmental Representative for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeal is protected by any of the exceptions provided in para 10 of the Circular (supra).

5.

Without going into the merit of the issues raised in the captioned appeal, this appeal is deemed to be withdrawn/not pressed as its filing is in contravention of the CBDT Circular dated 11.07.2018 (supra).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 appeal, if the requisite material is brought to show that the

ITA No.547/PUN/2015 3 ITA No.628/PUN/2015 Shri Vikramsinh H Aparadh

appeal is protected by the exceptions prescribed in para 10 of the Circular (supra).

6.

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

7.

The learned Authorized Representative for the assessee has filed a letter dated 01.08.2018 seeking permission to withdraw the captioned appeal, for which learned Departmental Representative for the Revenue has not objected. Accordingly, the prayer of assessee is granted. Thus, the appeal of assessee is dismissed as having been ‘withdrawn’.

8.

In the result, both the appeals of Revenue and assessee are dismissed.

Order pronounced in open Court on this 1st day of August, 2018.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 1st August, 2018. GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-1&2, Kolhapur; 4. The CIT-I/II, Kolhapur; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “ए” / DR 5. ‘A’, ITAT, Pune; 6. गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

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