Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI R.K. PANDA & SHRI VIJAY PAL RAO
सुनवाईक�तारीख/ Date of hearing: 23.09.2021 23.09.2021 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER VIJAY PAL RAO, J.M.
This appeal by the Revenue has been directed against the order of Ld. CIT(Appeals)-15, Delhi dated 29.03.2017 for AY 2012-13.
We have heard Ld. Representatives of both the parties.
Admittedly, the tax effect in the Departmental appeal is less than Rs. 50 lakhs. Vide Circular No. 3/18 dated 11.07.2018 issued by CBDT u/s 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs. 20 lakhs. It is also directed that this Instruction will apply retrospectively to pending appeals and appeals to 1
ACIT Vs. Thomson Press (India) Ltd./ I.T.A.No.5864/Del/2017/A.Y.2012-13 be filed henceforth in the Tribunal. Pending appeals below this specified tax effect may be withdrawn/not pressed. The aforesaid circular has been amended by issuing further Circular No. 17/2019, whereby the monetary limit for filing Income-tax appeals before the Tribunal has been enhanced to Rs. 50 lakhs.
Ld. DR in view of the above Board Circular did not press the Departmental appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board Instruction referred to above and, therefore, the appeal of the Department is liable to be dismissed.
In the result, the Departmental appeal is dismissed.
Order pronounced in the open court on 23.09.2021