INCOME-TAX OFFICER, NASHIK vs. DINKAR DADA NIKAM, NASHIK

आदेश / ORDER आदेश आदेश आदेश

PER BENCH :

These bunch of appeals by the Revenue are against respective orders of

the Commissioner of Income Tax (Appeals) for the assessment year/s mentioned

in the title against the name of each of the said 24 assessees. Three assessees

have filed Cross Objections in the appeals filed by the Department. The

impugned order/s have been passed under different section/s of the Income-tax

Act, 1961 (in short ‘the Act’).

These bunch of appeals filed by the Revenue relating to different

assessees were heard together and are being disposed of by this consolidated

order for the sake of convenience.

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.

details of tax effect involved in each of the appeals mentioned in title and the tax

effect in the captioned appeals is undisputedly below the monetary limit of Rs.20

lakhs. Without going into the merit of the issues raised in the captioned appeals,

we find the adjudication on merits becomes an academic exercise as these

bunch of appeals are deemed to be withdrawn/not pressed in accordance with

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 restoration of appeal/s with the requisite material

indicating that the appeals are protected by the exceptions prescribed in para 10

of the Circular (supra).

Objections arising out of ITA Nos.836/PUN/2016, 1103/PUN/2017 and

1104/PUN/2017 respectively. With reference to the assessee at Sl.No.3, Ld.

Authorized Representative, Shri Sunil Ganoo filed a letter dated 02-08-2018

withdrawing the Cross Objection No.30/PUN/2016. Accordingly, the said CO

No.30/PUN/2016 is dismissed as ‘withdrawn’.

With regard to the Cross Objection Nos. 38 and 39/PUN/2018 at Sl.No.6

and 8 of the list, we find that the same merely supports the respective orders of

CIT(A). Since the appeals of the Revenue are dismissed, the corresponding

Cross Objections are also dismissed as academic. To sum up, all these Cross Objections stand dismissed.

Order pronounced in open Court on this 02nd day of August, 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 सद�य �याियक सद�य/JUDICIAL MEMBER लेखा लेखा सद�य सद�य/ACCOUNTANT MEMBER �याियक �याियक सद�य सद�य लेखा लेखा सद�य सद�य

पुणे / Pune; �दनांक / Dated : 02nd August, 2018. Satish

आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The concerned CIT (A) 4. The concerned Pr. CIT/CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 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