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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 years/s mentioned in the title against the name of each of the said 125 assessees. 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) 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 has furnished a table giving the details of tax effect involved in each of the appeals mentioned in title. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of Rs.20 lakhs.
Without going into the merit of the issues raised in the captioned appeals, these bunch of appeals are deemed to be withdrawn/not pressed in accordance with the CBDT Circular dated 11.07.2018 (supra).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).
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by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.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 the Revenue are dismissed.
Order pronounced in open Court on this 26th day of July, 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 : 26th July, 2018. Satish/Ravi
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, “बी बी बी” ब�च, बी 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