DCIT (LTU), NEW DELHI vs. M/S. C&S ELECTRIC LIMITED, NEW DELHI

PDF · subscribers
ITA 2180/DEL/2014Status: DisposedITAT Delhi03 March 2020AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals to Rs. 50 lakhs. Since the tax effect was below this limit, the appeals were dismissed.

What were the facts?

The Revenue filed three appeals before the ITAT. The Assessee contended that the tax effect in each appeal was below Rs. 50 lakhs, the enhanced monetary limit for departmental appeals as per CBDT Circular No. 17/2019.

What were the issues?

Whether pending departmental appeals with a tax effect below the revised monetary limit specified in CBDT Circulars should be dismissed.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI N.K. BILLAIYA

ORDER PER H.S. SIDHU, JM:

These 03 appeals filed by the Revenue are directed against the respective orders passed by the Ld. CIT (LTU) & Ld. CIT(A)-22, New Delhi in relation to assessments years 2009-10, 2010-11 & 2011- 12.

2.

At the time of hearing, Ld. Counsel for the Assessee has stated that the tax effect involved in each of the Departmental Appeal is less than Rs.50 lakhs, hence, he requested that all the 03 appeals of the Revenue may be dismissed in view of latest CBDT Circular No. 17/2019 Dated 08.08.2019 wherein the monetary limit for filing the appeal before the Appellate Tribunal by the Department have been enhanced to Rs.50 lakhs.

2 It is noted that vide Circular No.3/2018 Dated 11thJuly, 2018 3. issued by CBDT under section 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 be filed henceforth in the Tribunal. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. Recently, the CBDT vide Circular No.17/2019 Dated 08.08.2019 amended its earlier Circular No.3/2018 (Supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 dated 11.7.2018 (Supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly. This view is supported by the ITAT, Ahemedabad ‘A’ Bench decision dated 14th August, 2019 passed in the case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in (AY 1998-99).

4.

Ld. Sr. DR did not controvert the aforesaid proposition.

5.

Keeping in view of the facts and circumstances as explained above and in view of the aforesaid CBDT Circulars as well as decision dated 14th August, 2019 of the ITAT, Ahemedabad ‘A’ Bench passed in the case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in (AY 1998-99), all these 03 appeals of the Department are dismissed.

6.

In the result, all the 03 appeals filed by the Department are dismissed.

The decision is pronounced on 03.03.2020.

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →