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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM
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.
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. 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.
The learned Departmental Representative furnished a table giving the
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bunch of appeals are deemed to be withdrawn/not pressed in accordance with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).
The assessees at Sl.Nos.3, 6 and 8 of the list have filed the Cross
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No.30/PUN/2016 is dismissed as ‘withdrawn’.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.
In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue numbering 27 (24 +3) are dismissed as withdrawn/not pressed.
In the result, all the appeals of the Revenue and Cross Objections by the respective assessees are 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