TMI Blog2019 (3) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... storing the assessee's products - deposit made is the value of the freezers - as submitted that in all the above cases the demand is less than ₹ 50 lakhs and hence the continuance of the appeals as per the present litigation policy cannot be allowed - HELD THAT:- In so far as supplying brand new freezers to the franchisees on a deposit of the price; taken from these franchisees. Every year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation policy as introduced by the Central Government. There are other appeals in the batch in which the demand is far greater but all less than ₹ 50,00,000/-. We reject the appeals based on the litigation policy, leaving open the question of law raised. - I.T.A.Nos.49 of 2012, 100 of 2013, 161 of 2013, 202 of 2013, 2 of 2015, 229 of 2012, 233 of 2012, 245 of 2012, 67 of 2015 And ITA No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the present litigation policy cannot be allowed. It is also submitted that three other appeals bearing Nos.ITA No.66 of 2014, 68 of 2014 and 21 of 2015, on the identical issue, have also been withdrawn by the department based on litigation policy. 2. We hence directed the learned Standing Counsel Sri. Jose Joseph to get instructions in the matter. Sri. Jose Joseph submits that he has recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inure to the assesses as income. The learned counsel for the respondent asserts that even on merits he has a good case. However, in the circumstance of Revenue having sought for withdrawal of almost all the cases, we are of the opinion that even the two cases in which instructions have not been received are to be rejected following the litigation policy as introduced by the Central Government. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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