Ita/94/2018 Of Principal Commissioner Of Income Tax v. Shri Arun Kumar Tiwari

The High Court Of Madhya PradeshITA-94-2018 (PRINCIPAL COMMISSIONER OF INCOME TAXVs SHRI ARUN KUMAR TIWARI PROP KACHNARBUILDER AND KACHNAR CONSTRUCTION CO.) 3 [16][-][07][-][2018]Jabalpur, Dated : Shri Sanjay Lal, learned counsel for the appellant. The learned counsel for appellant/Revenue submits that theGovernment of India, Department of Revenue, Central Board DirectTaxes, New Delhi has issued Circular No.3/2018 on 11.7.2018 bywhich, with a view to reduce the pendency of cases before severalCourts, the monetary limits prescribed for filing appeal by theDepartment for contesting matters, has been enhanced to Rs.50,00,000/- as far as the High Court is concerned. The learned counsel for the Revenue points out, by readingparagraph 13 of said circular, that the aforesaid enhanced limit has beenmade applicable retrospectively to pending appeals with a clearstipulation and decision that all the pending appeals below the specifiedtax limit may be withdrawn as not pressed. The learned counsel for the appellant points out that a perusal ofAnnexure A-2 filed alongwith the present appeal, indicates that the taxeffect involved in the present appeal is Rs.36,78,730/- and, therefore, interms of circular No.3/2018 dated 11.7.2018, the present appeal may bepermitted to be withdrawn. The prayer is allowed. It needs no emphasis to state that we have not expressed anyopinion on the merits or otherwise on the legal issues raised by theappellant, in the present appeal. With the aforesaid observation, the appeal is dismissed aswithdrawn. C.C. as per rules. (RAVI SHANKAR JHA)(MOHD. FAHIM ANWAR)JUDGEJUDGE