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Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI
Before: SHRI N.K. BILLAIYA, & Sh. AMIT SHUKLA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI (Through Video Conferencing) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND Sh. AMIT SHUKLA, JUDICIAL MEMBER
ITA Nos.5524 to 5526/Del/2016 (ASSESSMENT YEARS 2010-11 to 2012-13)
DCIT(International Taxation), M/s William E Connor & Circle-3(1)(1), Associates Ltd. Room No.419, E-2, Dr. S.P. Vs. G-66/2, Ground Floor, Mukharjee Civic Centre, Gautam Nagar, J.L.N. Marg, New Delhi-110049 New Delhi PAN-AAACW5832H (Appellant) (Respondent)
Appellant By Sh. Prabha Kant CIT-DR Respondent by Sh. R.K. Mehra, CA Date of Hearing 12.05.2021 Date of Pronouncement 12.05.2021
ORDER PER BENCH: These appeals are preferred by the Revenue against order dated 30.08.2016 passed by the Learned Commissioner of Income Tax (Appeals)-43, New Delhi for Assessment Years 2010-11 to 2012-13.
However, Ld. Departmental Representative (DR) pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.
2 ITA Nos.5524 to 5526/Del/2016 M/s William E Connor & Associates Ltd.
The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeals filed by the Revenue in case of low tax effect are not maintainable.
Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para-10 of the Circular dated 11.07.2018.
In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.
In the result, the appeals of the Revenue are dismissed. Order pronounced in the open court in the presence of both the sides on 12.05.2021. Sd/- Sd/-
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3 ITA Nos.5524 to 5526/Del/2016 M/s William E Connor & Associates Ltd.