ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11, PUNE vs. IGNIFY SOFTWARE PRIVATE LIMITED, PUNE

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Without going into the merit of the issues raised in the captioned appeals, this bunch of appeals are deemed to be withdrawn/not pressed as their filing is in contravention of the CBDT Circular dated 11.07.2018 (supra).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by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.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.