What did the Tribunal hold?

The Tribunal noted the CBDT circular and the communication from the Income Tax Officer seeking withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

The Revenue filed an appeal before the ITAT. During the hearing, the Departmental Representative referred to a CBDT circular revising monetary limits for appeals. The tax effect in the present appeal was below these revised limits.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn due to the tax effect being below the revised monetary limits prescribed by the CBDT.

ITO vs Rudolf Peter Dsa | ITAT Mumbai 2018

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI G.S.PANNU & SHRI PAWAN SINGH

For Appellant: Shri S.K.Bepari

For Respondent: Shri Ajit Shah

Hearing: 09/08/2018Pronounced: 09/08/2018

ORDER PER G.S.PANNU,A.M:

The captioned appeal filed by the Revenue pertaining to assessment year 2012-13 is directed against an order passed by CIT(A)- 41, Mumbai dated 26/02/2015, which in turn arises out of an order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) dated 30/01/2014.

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. At the time of hearing the Ld. Departmental Representative has referred to a communication by ITO, Ward 30(3)(2), Mumbai dated 01/08/2018 seeking withdrawal of the appeal as the tax effect in the impugned appeal is below the limit specified in CBDT Circular dated 11/07/2018(supra).

Thus, the captioned appeal of the Revenue is dismissed as withdrawn. Above decision was pronounced in the open court in the presence of both the parties at the conclusion of hearing on 09/08/2018. Sd/- Sd/- (PAWAN SINGH ) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 09/08/2018 Vm, Sr. PS Copy of the Order forwarded to :

1. 1. The Appellant , 2. The Respondent.

3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai

Details Date Initials Designation 1 Draft dictated on /08/18 Sr.PS/PS 2 Draft Placed before author /08/18 Sr.PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS/PS 7. File sent to the Bench Clerk Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date of Dispatch of order

ITO 30(3)(2), MUMBAI vs. RUDOLF PETER DSA, MUMBAI

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