What did the Tribunal hold?

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

A batch of appeals were filed by the Revenue against various orders of the CIT(A) for different assessment years. The tax effect in dispute in these appeals was below the monetary limit specified by a CBDT Circular.

What were the issues?

Whether the appeals filed by the Revenue were in contravention of the CBDT Circular regarding monetary limits for filing appeals before the Tribunal.

ITO vs M/S. Hotel Surya Pvt.Ltd | ITAT Pune 2018

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

For Appellant: Shri Achal Sharma – Sl. Nos.1-74, Shri Ajay Modi - Sl.Nos.75-149

For Respondent: Shri C.H. Naniwadekar –

Hearing: 25.07.2018Pronounced: 27.07.2018

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

This bunch of appeals filed by Revenue are against respective order/s of CIT(A), relating to different assessment year/s against respective order/s passed under different section/s of the Income-tax Act, 1961 (in short ‘the Act’).

This bunch of appeals filed by the Revenue relating to different assessee on similar issue 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

13 1911/PUN/2016 & Ors Bela V. Gujrathi & Ors

retrospective effect. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).

In this background, the learned Departmental Representative for the Revenue was required to state their position; they have not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the Circular (supra).

Without going into the merit of the issues raised in the captioned appeals, this bunch of appeals are deemed to be withdrawn/not pressed as their filing is in contravention of the CBDT Circular dated 11.07.2018 (supra).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 re-institution of appeals, if the requisite material is brought to show 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 Revenue are dismissed.

Order pronounced on this 27th day of July, 2018.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 27th July, 2018. SB/GCVSR

14 1911/PUN/2016 & Ors Bela V. Gujrathi & Ors

आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : अऩीऱाथी / The Appellant; 1. प्रत्यथी / The Respondent; 2. आयकर आयुक्त(अऩीऱ) / The concerned CIT(A); 3. 4. The concerned Pr.CIT/CIT; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “ए” / DR 5. ‘A’, ITAT, Pune; 6. गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

INCOME TAX OFFICER vs. M/S. HOTEL SURYA PVT.LTD, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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