Assistant Commissoner of Income-tax, V. Kumar Housing Corporation Ltd., Pune

ITA 709/PUN/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2941 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-01-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 10-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT HALDAR
• Keywords: Business income; Tax effect
• Section: 143(3); 12A

Judgement Text

] ]] ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , !, # $ BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA, AM ITA NOS.709 TO 712/PN/2014 ASSESSMENT YEARS : 2002-03 TO 2005-06 THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE. . APPELLANT VS. KUMAR HOUSING CORPORATION LTD., ( PREVIOUSLY KNOWN AS SUKUMAR ESTATES LTD. UPTO AY 2003-04 ), 2 ND FLOOR, KUMAR CAPITAL, 2413, EAST STREET, PUNE 411 001. PAN : AACCS9537K . RESPONDENT ITA NOS.839 TO 842/PN/2014 ASSESSMENT YEARS : 2002-03 TO 2005-06 KUMAR HOUSING CORPORATION LTD., KUMAR BUSINESS CENTER, 10 TH FLOOR, OPPOSITE CENTRAL MALL, BUND GARDEN ROAD, PUNE 411 001. PAN : AACCS9537K . APPELLANT VS. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE. . RESPONDENT DEPARTMENT BY : SHRI ABHIJIT HALDAR, JCIT ASSESSEE BY : SHRI NIKHIL PATHAK / DATE OF HEARING : 05.01.2016 / DATE OF PRONOUNCEMENT: 06.01.2016 % / ORDER PER SUSHMA CHOWLA, JM : THIS BUNCH OF FOUR CROSS APPEALS FILED BY THE ASSES SEE AND THE REVENUE ARE AGAINST THE CONSOLIDATED ORDER OF CIT(A)-III, PUNE, DATED 28.01.2014 RELATING TO 2 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 ASSESSMENT YEARS 2002-03 TO 2005-06 AGAINST RESPECT IVE ORDERS PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHOR T THE ACT). 2. ALL THE CROSS APPEALS RELATING TO THE SAME ASSES SEE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FO R THE SAKE OF CONVENIENCE. 3. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESS EE, AT THE OUTSET, POINTED OUT THAT THE ASSESSEE WAS WITHDRAWING ITS APPEALS B EING ITA NOS.839 TO 842/PN/2014. THE LD. DEPARTMENTAL REPRESENTATIVE F OR THE REVENUE HAD NO OBJECTION TO THE SAID WITHDRAWAL. 4. IN VIEW THEREOF, SINCE THE ASSESSEE HAS WITHDRAW N ITS APPEALS RELATING TO THE ASSESSMENT YEARS 2002-03 TO 2005-06 VIDE SEPARATE L ETTER DATED 05 TH JANUARY, 2016, THE SAME ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, ALL THE CAPTIONED FOUR APPEALS FI LED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. NOW, COMING TO THE APPEALS FILED BY THE REVENUE BEING ITA NOS.709 TO 712/PN/2014, THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE POINTED OUT THAT THE TAX EFFECT IN ALL THESE APPEALS IS BELOW RS.10 LAKHS AND HENCE THE SAID APPEALS ARE TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF 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 DEPA RTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE T RIBUNAL, UNLESS THE TAX EFFECT EXCLUDING INTEREST EXCEEDS RS.10 LAKHS. IT IS FURT HER PROVIDED VIDE THE SAID CIRCULAR ITSELF THAT THE SAID LIMIT WOULD BE APPLICABLE NOT ONLY TO ALL FUTURE TAX LITIGATIONS BUT 3 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN THE APPEALS DOES NOT EXCEED RS.10 LAKHS AND THE SAME SHALL NOT BE PRESSED OR WI THDRAWN. 7. THE LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESS EE POINTED OUT THAT THE PERUSAL OF THE ORDER GIVING EFFECT TO THE CIT(A)S ORDER UNDER SECTION 250 OF THE ACT IN THE RESPECTIVE ORDERS REFLECT THAT THE TAX EFFEC T OF THE SAID RELIEF HAS BEEN GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. 8. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE FAIRLY AGREED TO THE CONTENTION RAISED BY THE LEARNED AUTHORIZED REP RESENTATIVE FOR THE ASSESSEE. 9. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ARISING IN THE PRESENT APPEALS FILED BY THE REVENUE IS IN RELATION TO THE ADDITION, WHEREIN THE TAX EFFECT IS LESS THAN RS.10 LAKHS. I N THIS BACKGROUND, WE HAVE TO CONSIDER THE CIRCULAR NO.21/2015 DATED 10.12.2015 O F CBDT. THE CBDT VIDE THE SAID CIRCULAR HAS ANNOUNCED THAT SUBJECT TO CERTAIN EXCEPTIONS, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY T HE CIT(A) BEFORE THE TRIBUNAL, WHERE THE TAX EFFECT EXCLUDING INTEREST DOES NOT EX CEED RS.10 LAKHS. THE SAID INSTRUCTIONS ARE MADE APPLICABLE NOT ONLY TO THE FU TURE APPEALS TO BE FILED BY THE REVENUE BUT EVEN TO THE PENDING APPEALS WHERE THE T AX INVOLVED IN EACH OF THE APPEAL DOES NOT EXCEED RS.10 LAKHS, THE SAME ARE IN STRUCTED NOT TO BE PRESSED OR TO BE WITHDRAWN BY THE REVENUE. IN VIEW THEREOF, W HERE AN APPEAL IS PENDING BEFORE THE TRIBUNAL, IRRESPECTIVE OF THE YEAR TO WH ICH 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.1 0 LAKHS WOULD BECOME NULLITY. THE RELEVANT EXTRACT 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 UNDER:- S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT ( IN RS.) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 4 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED ABOVE. 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 HAVE B EEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESP ECT OF THE ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER R EFERRED TO AS DISPUTED ISSUES). HOWEVER, THE TAX WILL NOT INCLUDE ANY INTEREST THER EON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEA BILITY OF INTEREST IS THE ISSUE UNDER DISPUTE, THE AMOUNT OF INTEREST SHALL BE THE TAX EF FECT. IN CASES WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WO ULD INCLUDE NOTIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENALTY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEA LED 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 DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT 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 R ESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONE TARY LIMIT SPECIFIED IN PARA 3. IN OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OF APPELLATE AUTHORITY, WHICH INVOLVES MORE T HAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APP EAL SHALL BE FILED IN RESPECT OF ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFEC T IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DEC IDED 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 A SSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 10. THE CBDT HAS FURTHER CLARIFIED THAT IN CASE THE DISPUTED ISSUE ARISES IN MORE THAN ONE ASSESSMENT YEAR, THEN THE APPEAL CAN BE FI LED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE 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 DIRECTED THAT HENCEFORTH, THE APPEALS CAN BE FILED BY THE REVENUE ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT AS SESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, THEN APPEAL SHALL BE FILED IN RESPECT OF SUCH ASSES SMENT YEAR, EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED 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. WHERE A COMPOSITE ORDER / JUDGMENT INV OLVES MORE THAN ONE 5 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 ASSESSEE, THEN EACH ASSESSEE SHALL BE DEALT WITH SE PARATELY. IT IS ALSO PROVIDED FURTHER VIDE PARA 6 THAT WHERE THE APPEAL BEFORE TH E TRIBUNAL WAS NOT FILED ONLY ON ACCOUNT OF TAX EFFECT BEING LESS THAN SPECIFIED MON ETARY LIMIT, THEN THE INCOME-TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN AP PEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSE SSMENT 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 HA S FURTHER VIDE PARA 8 SPECIFIED THE ISSUE WHICH SHOULD BE CONTESTED ON MERITS NOTWI THSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED . FURTHER, THE SPECIFIED MONETARY LIMITS AS PER PARA 9 WOULD NOT APPLY TO WRIT MATTER S AND DIRECT TAX MATTERS OTHER THAN INCOME TAX AND ALSO IS NOT APPLICABLE TO THE APPEAL S WHERE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF R EGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE ACT. IN SUCH CASES, THE D ECISION TO FILE AN APPEAL IS TO BE TAKEN ON THE MERITS OF A PARTICULARS CASE. THE PAR AS 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 RECOR D THAT EVEN THOUGH THE DECISION IS NOT ACCEPTABLE, APPEAL IS NOT BEING FILED ONLY O N 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 DE PARTMENT HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUES. THE INCOME-TAX DE PARTMENT SHALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTE D ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN THE C ASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX E FFECT EXCEEDS THE SPECIFIED 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 TRI BUNAL OR THE COURT ONLY ON THE GROUND THAT THE DEPARTMENT HAS IMPLICITLY ACCEPTED THE DECISION OF THE TRIBUNAL OR COURT IN THE CASE OF THE ASSESSEE FOR ANY OTHER ASS ESSMENT YEAR OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESS MENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. THE DEPARTMENT AL REPRESENTATIVES/COUNSELS MUST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF TH E TRIBUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEING LESS THAN THE SPECIFIED MONETARY LIMIT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE DECISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE ANY PRECEDENT VALUE. AS THE EVIDENCE OF NOT FILING 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. 6 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSU ES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT : (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVIS IONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECT IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREI GN ASSETS / 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 TAX. FILI NG OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVANT P ROVISIONS OF STATUTE & RULES. FURTHER, FILING OF APPEAL IN CASES OF INCOME TAX, W HERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF R EGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE IT ACT, 1961, SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABOVE AND DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 11. THE RETROSPECTIVE OPERATION OF THE INSTRUCTIONS TO PENDING 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 / TRIBUNALS. PE NDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN / NOT P RESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 12. IN THE FACTS OF THE PRESENT CASE, THOUGH THE OR DER PASSED BY THE CIT(A) IS CONSOLIDATED ORDER RELATING TO ASSESSMENT YEARS 200 2-03 TO 2005-06 BUT THE TAX EFFECT IN EACH OF THE APPEALS IS LESS THAN RS.10 LA KHS. THE SAID FACT IS APPARENT FROM THE ORDER GIVING EFFECT TO THE CIT(A) ORDER, W HEREIN THE ASSESSING OFFICER HAS DETERMINED THE RELIEF ALLOWED BY THE CIT(A) IN THE RESPECTIVE YEARS. IN ALL THESE CASES, THE FIRST ISSUE RAISED BY THE REVENUE WAS AG AINST THE DIRECTION OF CIT(A) IN ALLOWING DEDUCTION UNDER SECTION 80IB(10) OF THE AC T. THE CIT(A) VIDE PARA 3.3.10 AT PAGES 21 AND 22 OF THE APPELLATE ORDER HAD OBSER VED THAT THE DEDUCTION UNDER SECTION 80IB(10) OF THE ACT IS AVAILABLE TO THE ASS ESSEE FOR ALL THE YEARS, HOWEVER, THE ACTUAL QUANTUM, IF ANY, FOR THESE YEARS WOULD B E VERIFIED AND COMPUTED BY THE ASSESSING OFFICER BY APPORTIONING THE INTEREST AS W ELL AS ADMINISTRATIVE EXPENSES INCURRED BY THE ASSESSEE IN THE RATIO OF THE TOTAL SALES TO THE 80IB(10) SALES. THE ASSESSING OFFICER WAS THUS DIRECTED TO COMPUTE THE DEDUCTION UNDER SECTION 7 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 80IB(10) OF THE ACT. THE ASSESSING OFFICER VIDE OR DER DATED 23.06.2014 RELATING TO ASSESSMENT YEAR 2002-03 HAS NOT ALLOWED ANY DEDUCTI ON UNDER SECTION 80IB(10) OF THE ACT. SIMILARLY, IN ASSESSMENT YEAR 2004-05, NO DEDUCTION UNDER SECTION 80IB(10) OF THE ACT HAS BEEN ALLOWED. HOWEVER, IN ASSESSMENT YEARS 2003-04 AND 2005-06 DEDUCTION UNDER SECTION 80IB(10) OF THE ACT HAS BEEN ALLOWED AT RS.15,56,284/- AND RS.4,87,212/- RESPECTIVELY. THE ISSUE IN GROUND OF APPEAL NO.2 AND 3 RAISED IN ALL THE YEARS UNDER APPEAL AGGREGAT ED TO QUANTUM WHEREIN THE TAX EFFECT WAS LESS THAN RS.10 LAKHS IN ALL THE YEARS U NDER APPEAL. THE TOTAL TAX EFFECT ON ACCOUNT OF THE RELIEFS GRANTED BY CIT(A) AGAINST WHICH THE REVENUE IS IN APPEAL VIDE GROUND OF APPEAL NO.1, 2 AND 3 IS LESS THAN RS .10 LAKHS. 13. IN VIEW OF THE ABOVE SAID INSTRUCTIONS OF CBDT IN THE APPEAL WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS, THE APPEAL FILED B Y THE REVENUE, WHICH IS PENDING BEFORE THE TRIBUNAL IS NOT TO BE PRESSED OR WITHDRA WN BY THE REVENUE. SINCE THE TAX EFFECT IN THE PRESENT APPEALS FILED BY THE REVE NUE IS ADMITTEDLY LESS THAN RS.10 LAKHS, THEREFORE, IN VIEW OF THE INSTRUCTIONS OF CB DT AND THE ENTIRETY OF FACTS, WE DISMISS THE APPEALS FILED BY THE REVENUE AS NOT MAI NTAINABLE. 14. IN THE RESULT, ALL THE FOURS APPEALS FILED BY T HE REVENUE ARE DISMISSED. 15. RESULTANTLY, ALL THE APPEALS OF THE ASSESSEE AS WELL AS REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 06 TH DAY OF JANUARY, 2016. SD/- SD/- ( PRADIP KUMAR KEDIA ) ( SUSHMA CHOWLA ) # / ACCOUNTANT MEMBER / JUDICIAL MEMBER PUNE ; DATED : 06 TH JANUARY, 2016. 8 ITA NOS.709 TO 712/PN/2014 ITA NOS.839 TO 842/PN/2014 % & '() *)' / COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-III, PUNE; 4) THE CIT-III, PUNE; 5) THE DR A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. %+ / BY ORDER , //TRUE COPY// ! '# / SR. PRIVATE SECRETARY $ %& %'' , / ITAT, PUNE