ITO, Nashik V. Shri Rajesh Eknath Khandve, Nashik

ITA 1045/PUN/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2324 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-10-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Keywords: Tax effect
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE . . , , ' # BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 623/PN/2012 ITO - WARD - 3(1), NANDED SHRI SAMBHAJI LAXMAN PAWAR, BHAGYALAXMI, PHULE NAGAR, NANDED PAN NO. AAMPP4373R 2008 - 09 2 882/PN/2014 ITO - WARD - 1(1), AURANGABAD SHRI RAGHVENDRA OM PRAKASH BAGADIYA, BUNGALOW NO.A-1, PRIDE PLAZA, VEDANT NAGAR, AURANGABAD PAN NO.AHXPB0602R 2009 - 10 3 899/PN/2014 ITO, WARD - 3, RAIGAD KAMAL NAGARI SAHAKARI PATSANSTHA LIMITED, 1,KELKAR BUILDING, JOGLEKAR NAKA, ALIBAG, DIST. RAIGAD 402 201 PAN NO.AAAJK0269P 2010 - 11 4 775/PN/2014 ACIT, CIRCLE - 1, NASHIK ZETEX ENGINEERS PVT. LTD., GUT NO.178/2, SARUL, VIHOLI, NASHIK 422 010 PAN NO.AAACZ2640L 2010 - 11 5 1887/PN/2012 ITO, WARD - 3(1), DHULE SHRI DATTATRAY WAMAN PATIL, A/P. NAGAON, DHULE, DIST. DHULE PAN NO.ATUPP2995E 2005 - 06 6 1165/PN/2011 DY.CIT, CIRCLE - 1, NASHIK SHRI SUHASH GOVINDJI DANDE, 7, GOVIND BUNGLOW, GAIKHE COLONY, NASHIK ROAD, NASHIK 422 101 PAN NO.AAOPD2344L 2008 - 09 7 144/PN/2010 ACIT, CIRCLE - 2, NASHIK ASHOKA VASTU LTD., ASHOKA HOUSE, ASHOKA MARG, SURVEY NO.861, WADALA, NASHIK PAN NO.AACCA3459L 2003 - 04 8 1476/PN/2014 ITO, WARD - 2(3), SANGLI SHRI SATISH RAMCHANDRA PATIL (HUF), NEAR ADARSH PRASHALA, A.P. NAGAJ, K. MAHANKAL, DIST. SANGLI PAN NO. AASHS3097R 2009 - 10 9 777/PN/2014 ITO, WARD - 2, AHMEDNAGAR SHRI SANDEEP TUKARAM TAWARE, MAHADEV MALA, ARANGAON ROAD, AHMEDNAGAR. PAN NO. ACQPT7804H 2008 - 09 10 1669 / PN/2013 ITO, WARD - 1(2), AURANGABAD M/S. SURAJMAL PANNALAL BOTHRA, H.P PETROL PUMP, YEOLA ROAD, VIJAPUR, DIST : AURANGABAD PAN NO.AANFS0205J 2005 - 06 2 11 1670/PN/2013 - DO - - DO - 2006 - 07 12 1671/PN/2013 - DO - SHRI NANDLAL S. BOTHRA, NANDLAL BUILDING, GUJRATHI GALLI, VIJAPUR, AURANGABAD PAN NO.AGHPB8555A 2004 - 05 13 1269/PN/2013 ITO, WARD - 3(2), DHULE SHRI SURESH JUGRAJ MUTHA, H.NO.1400/1, LANE NO.5, DHULE 424001 PAN NO. ABEPM0929M 2009 - 10 14 1377/PN/2013 ITO,WARD - 1(4), PUNE GOLDEN DWELLINGS PVT. LTD., 201, PHONEIX, OPP RESIDENCY CLUB, BUND GARDEN ROAD, PUNE 411 001 PAN NO. AABCG7284J 2009 - 10 15 675/PN/2013 DY.CIT, CENTRAL CIRCLE, AURANGABAD SHRI RANJEET PADMAKAR MULAY, SAHYADRI, RACHNAKAR COLONY, STATION ROAD, AURANGABAD PAN NO. ABEPM0796P 2006 - 07 16 676/PN/2013 - DO - SHRI SACHEEN MADUKAR. MULAY, SAI SHARAN, PAITHAN ROAD, ITKHEDA, AURANGABAD PAN NO.AJCPM1317P 2008 - 09 17 1045/PN/2012 ITO, WARD - 1(3), NASHIK SHRI RAJESH EKNATH KHANDVE, KHANDVE NIWAS, MAKHMALABAD NAKA, PANCHAVATI, NASHIK 422003 PAN NO. AISPK2764P 2009 - 10 18 493/PN/2012 ACIT, CENTRAL CIRCLE-1, NASHIK SHRI SANDEEP B. DIXIT, DAKSHYANI, VRINDAVAN COLONY, ANANDWALLI, NASHIK. PAN NO.AAPPD1893D 2005 - 06 19 93/PN/2013 ACIT, CENTRAL CIRCLE-1, NASHIK SHRI PANKAJ B. DIXIT, FLAT 12, DURGESH RESIDENCY, GANGAPUR ROAD, NASHIK PAN NO. AAPPD1902K 2005 - 06 20 1791/PN/2012 ITO, WARD - 1(2), NASHIK SHRI RAJAN B. DATAR, DATAR, NEAR SOMESHWAR TEMPLE, ANANDVALLI, GANGAPUR ROAD, NASHIK. PAN NO.AATPD9088L 2008 - 09 21 845/PN/2012 ACIT, CENTRAL CIRCLE, AURANGABAD M/S. SHAH HIMMATLAL MANILAL & CO,2-7-5, CHANDAN NIWAS, NEHRU ROAD, JALNA PAN NO.AADCS7822C 2007 - 08 22 460/PN/2014 ITO, WARD - 1(4), JALGAON SHRI PAWAN ASHOK MANDORE, 29, BALAJI PETH, JALGAON 425001 PAN NO. AAUPM2725N 2009 - 10 23 2025/PN/2014 ACIT, CIRCLE - 2, SOLAPUR THE SOLAPUR SOCIAL URBAN CO-OP BANK LTD.,GALA NO.18/19, SIDDESHWAR PETH, SOLAPUR. PAN NO.AAAAT6432A 2010 - 11 3 / APPELLANT BY : SHRI DHEERAJ KUMAR JAIN / RESPONDENT BY : SHRI NIKHIL PATHAK SL.NOS. 1 T O 7 : SHRI M.K. KULKARNI SL.NO.8 & 9 : SHRI PRAMOD SHINGTE SL.NOS.10 & 12 : SHRI V.L. JAIN SL.NO. 13 : SHRI HARI KRISHAN SL.NO.14 : SHRI GUNIL GANOO SL.NOS. 15 TO 17 : NONE SL. NOS. 18 TO 23 / ORDER PER R.K. PANDA, AM : THE ABOVE APPEALS OF DIFFERENT ASSESSEES FILED BY THE REVE NUE ARE DIRECTED AGAINST DIFFERENT ORDERS OF CIT(A) RELATING TO DIFFEREN T ASSESSMENT YEARS. FOR THE SAKE OF CONVENIENCE ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS COMMON ORDER. 2. THE LEARNED AUTHORIZED REPRESENTATIVES FOR THE ASSE SSEES AT THE OUTSET POINTED OUT THAT THE TAX EFFECT IN ALL THE APPEALS IS BELOW THE LIMIT OF RS.10 LAKHS AND CONSEQUENTLY, THE APPEALS FILED BY TH E REVENUE ARE TO BE DISMISSED, IN VIEW OF THE CBDTS CIRCULAR NO.21/ 2015, DATED 10.12.2015, WHERE IT HAS BEEN ANNOUNCED THAT SUBJECT TO CERTAIN INSTRUCTIONS, WHICH ARE NOT RELEVANT TO THE PRESENT CASE , NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE TRIBUNAL, UNLESS THE TAX EFFECT EXCLUDING INTEREST EXCEEDS RS.10 LAKHS. IT IS FURTHER PROVIDED VIDE THE SAID CIRCULAR ITSELF THAT THE SAID LIMIT WOULD BE APPLICABLE NOT ONLY TO ALL FUTURE TAX LITIGATIONS BUT EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN THE APPEALS DOES NOT EXCEED RS.10 LAKHS AND THE SAME S HALL NOT BE PRESSED OR WITHDRAWN. / DATE OF HEARING :22.12.2015 / DATE OF PRONOUNCEMENT:23.12.2015 4 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVEN UE FAIRLY AGREED TO THE CONTENTIONS RAISED BY THE LEARNED AUTHOR IZED REPRESENTATIVES FOR THE ASSESSEE. IN THE APPEALS FILED B Y THE REVENUE WHERE NONE APPEARED, THE LD. DEPARTMENTAL REPRESENTATIV E FAIRLY CONCEDED THAT THE TAX EFFECT IN THOSE CASES ARE ALSO BELOW RS. 10 LAKHS . 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ARISING IN THE PRESENT BUNCH OF APPEALS IS IN RELATION TO THE ADDITIONS, WHEREIN THE TAX EFFECT IN EACH OF THE YEAR IS LESS THAN RS.10 LAKHS. IN THIS BACKGROUND, WE HAVE TO CONSIDER THE CIRCU LAR NO.21/2015 DATED 10.12.2015 OF CBDT. THE CBDT VIDE THE S AID CIRCULAR HAS ANNOUNCED THAT SUBJECT TO CERTAIN EXCEPTIO NS, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE TRIBUNAL, WHERE THE TAX EFFECT EXCLUDING INT EREST DOES NOT EXCEED RS.10 LAKHS. THE SAID INSTRUCTIONS ARE MADE A PPLICABLE NOT ONLY TO THE FUTURE APPEALS TO BE FILED BY THE REVENUE BU T EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN EACH OF THE APP EAL DOES NOT EXCEED RS.10 LAKHS, THE SAME ARE INSTRUCTED NOT TO BE P RESSED OR TO BE WITHDRAWN BY THE REVENUE. IN VIEW THEREOF, WHERE AN APP EAL IS PENDING BEFORE THE TRIBUNAL, IRRESPECTIVE OF THE YEAR TO WHIC H IT RELATES, THE SAID INSTRUCTIONS OF THE CBDT WOULD BE APPLICABLE AND THE APPEALS OF THE REVENUE PENDING BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS WOULD BECOME NULLITY. THE RELEVANT EXTRAC T OF THE CIRCULAR IS AS UNDER:- 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN UN DER:- 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/ - 5 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED AB OVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERE NCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WOULD HA VE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INC OME IN RESPECT OF THE ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER REFERRED TO AS DISPUTED ISSUES). HOWEVER, THE TAX WILL NOT INCL UDE ANY INTEREST THEREON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUT E, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RETURNED L OSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE NOTIONAL TAX O N DISPUTED ADDITIONS. IN CASE OF PENALTY ORDERS, THE TAX EFFECT WILL MEAN QU ANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEALED AGAINST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EF FECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSMENT. IF, IN THE CASE OF AN ASSESSEE, THE DI SPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN R ESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN OTHER WORDS, HENCEFO RTH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT AS SESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OF APPE LLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON I SSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT O F ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBE D MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN CASE WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, E ACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 5. THE CBDT HAS FURTHER CLARIFIED THAT IN CASE THE DISPUTED ISSUE ARISES IN MORE THAN ONE ASSESSMENT YEAR, THEN THE APPE AL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH TH E TAX EFFECT IN RESPECT OF THE DISPUTED ISSUE EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3 I.E. RS.10 LAKHS BEFORE THE TRIBUNAL. IT IS FURTHER DIR ECTED THAT HENCEFORTH, THE APPEALS CAN BE FILED BY THE REVENUE ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWE VER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY , WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSU ES IN MORE THAN ONE ASSESSMENT YEAR, THEN APPEAL SHALL BE FILED IN RES PECT OF SUCH ASSESSMENT YEAR, EVEN IF THE TAX EFFECT IS LESS THAN THE P RESCRIBED 6 MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APP EAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, THEN EACH ASSESSEE SHALL BE DEALT WITH SEP ARATELY. IT IS ALSO PROVIDED FURTHER VIDE PARAS 6 AND 7 THAT WHERE THE APPEAL BEFORE THE TRIBUNAL WAS NOT FILED ONLY ON ACCOUNT OF TAX EFFECT BE ING LESS THAN SPECIFIED MONETARY LIMIT, THEN THE INCOME-TAX DEPARTMENT S HALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. THE CBDT HAS FURTHER VIDE PARA 8 SPECIFIED THE ISSUE WHICH SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN T HE MONETARY LIMITS SPECIFIED. FURTHER, THE SPECIFIED MONETARY LIMITS AS PER PARA 9 WOULD NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX AND ALSO IS NOT APPLICABLE TO THE APPEALS WHER E TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGIST RATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE ACT. IN SUCH CASES, THE DECISION TO FILE AN APPEAL IS TO BE TAKEN ON THE MERITS OF A PARTICULARS CASE. THE PARAS 6 TO 9 OF THE CIRCULAR READ AS UNDER:- 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A C OURT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFECT BEING LESS THAN THE MONET ARY LIMIT SPECIFIED ABOVE, THE COMMISSIONER OF INCOME-TAX SHALL SPECIFICALLY R ECORD THAT EVEN THOUGH THE DECISION IS NOT ACCEPTABLE, APPEAL IS NOT BEING FILED ONLY ON THE CONSIDERATION THAT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN THIS INSTRUCTION. IN SUCH CASES, THERE WILL BE NO PRESUMPTION THAT THE INCOME- TAX DEPARTMENT HAS ACQUIESCED IN THE DECISION ON TH E DISPUTED ISSUES. THE INCOME-TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM F ILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSE E FOR ANY OTHER ASSESSMENT YEAR, OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPEC IFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIMED RELIEF FROM THE TRIBUNAL OR THE COURT ONLY ON THE GROUND THAT THE DEPARTMENT HAS IMPLICIT LY ACCEPTED THE DECISION OF THE TRIBUNAL OR COURT IN THE CASE OF THE ASSESSE E FOR ANY OTHER ASSESSMENT 7 YEAR OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE S AME OR ANY OTHER ASSESSMENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. THE DEPARTMENTAL REPRESENTATIVES/COUNSELS MUST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEIN G LESS THAN THE SPECIFIED MONETARY LIMIT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE DECISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE D EPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE ANY PRECEDENT VALUE. AS THE EVIDENCE OF NOT F ILING APPEAL DUE TO THIS INSTRUCTION MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN THE OFFICE OF CSIT MUST BE MAINTAINED IN A SYSTEMIC MAN NER FOR EASY RETRIEVAL. 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSU ES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAI LED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR C IRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECT IN THE CASE HAS BEEN ACC EPTED BY THE DEPARTMENT, OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN A SSETS / BANK ACCOUNTS. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SH ALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TA X. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVER NED BY RELEVANT PROVISIONS OF STATUTE & RULES. FURTHER, FILING OF APPEAL IN C ASES OF INCOME TAX, WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUC H AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE IT ACT, 1961, SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABOVE AN D DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR C ASE. 6. THE RETROSPECTIVE OPERATION OF THE INSTRUCTIONS TO PEN DING APPEALS IS PROVIDED IN PARA 10 OF THE CIRCULAR, WHICH READS AS UNDER:- 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS / TRI BUNALS. 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. 7. IN VIEW OF THE ABOVE SAID INSTRUCTIONS OF CBDT WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS, THE APPEALS FILED BY THE REVE NUE, WHICH ARE PENDING BEFORE THE TRIBUNAL, ARE NOT TO BE PRESSED O R WITHDRAWN BY THE REVENUE AUTHORITIES. SINCE THE TAX EFFECT IN THE ABO VE APPEALS FILED BY THE REVENUE IS ADMITTEDLY LESS THAN RS.10 LAKHS IN EAC H CASE, 8 THEREFORE, IN VIEW OF THE INSTRUCTIONS OF CBDT AND THE ENT IRETY OF FACTS, WE DISMISS THE APPEALS FILED BY THE REVENUE AS NOT MAINTAINABLE. 8. IN THE RESULT, ALL THE ABOVE APPEALS FILED BY THE REVENU E ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-12-2015. SD/- SD/- ( VIKAS AWASTHY ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE ; DATED : 23 RD DECEMBER, 2015. % &'( ) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3 . THE CIT(A), AURANGABAD/ CIT(A) - I,II, NASHIK/CIT(A) - I, THANE/CIT(A), KOLHAPUR/CIT(A)-IT/TP, PUNE/CIT(A)-I, PUNE/CIT(A)-III, PUNE 4. 5. 6. THE CIT , AURANGABAD/CIT - I,II, NASHIK/CIT, THANE/CIT, KOLHAPUR/CIT-IT/TP, PUNE/CIT-I, PUNE/CIT-III, PUNE # &&', ', / DR, ITAT, A PUNE; , / GUARD FILE. / BY ORDER , // # & //TRUE COPY// ./ & ' / SR. PRIVATE SECRETARY ', / ITAT, PUNE