INCOME-TAX OFFICER, WARD - 2(2), JALGAON vs. LATE DHARMA KAUTIK SANDANSHIV, L/H SANJEEV D. SANDANSHIV, JALGAON

ITA 909/PUN/2018Status: DisposedITAT Pune02 August 2018AY 2005-065 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in all the captioned appeals was below the revised monetary limit of Rs. 20 lakhs. Therefore, the appeals were deemed to be withdrawn/not pressed as per the CBDT Circular.

What were the facts?

The Revenue filed a bunch of appeals before the ITAT against orders of the CIT(A). The appeals were heard together and disposed of by a consolidated order. The CBDT had revised the monetary limits for filing appeals by the Department to Rs. 20 lakhs.

What were the issues?

Whether the appeals filed by the Revenue were maintainable given the revised monetary limits for filing appeals as per CBDT Circular.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

Hearing: 02.08.2018Pronounced: 02.08.2018

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. (ि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.

""यथ" / The Respondent.

2.3.

The concerned CIT (A)

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,

//// व"र" िनजी सिचव/Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune

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