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Before: SHRI S.V. MEHROTRA & MS. SUCHITRA KAMBLE
ORDER PER SUCHITRA KAMBLE, JM
This appeal is filed by the revenue against the order dated 29/8/2013 passed by Ld. CIT(A)-I, Dehradun.
The Ld. DR as well as the Ld. AR submitted that the tax effect involved in the present appeal is less than 10,00,000/-.
3. CBDT Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated 10th December, 2015, in Para 3 and 10 describes as under:
Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:
S No. Appeals in Income-tax matters Monetary Limit (in Rs) 1 Before Appellate Tribunal 10,00,000/- 2 Before High Court 20,00,000/- 3 Before Supreme Court 25,00,000/-
…….
This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed.”
Thus, this is a pending appeal and is covered by the CBDT Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated 10th December, 2015. The Ld. DR requested for withdrawal of the appeal. We allow, the Revenue’s request for withdrawal of appeal.
In result, the appeal is disposed off as withdrawn by the Revenue.
The order is pronounced in the open court on 15th of December 2015.