JCIT (OSD) CIRCLE-27(2), NEW DELHI vs YUM RESTAURANTS (INDIA) (P) LTD., NEW DELHI

Income Tax Appellate Tribunal, DELHI BENCHES ”E”: NEW DELHI

Before: SHRI H.S.SIDHU & SHRI PRASHANT MAHARISHI

For Respondent: DR Assessee by:

Hearing: 27/09/2019Pronounced: 30/09/2019

O R D E R PER BENCH 1. These are the appeals filed by Department and the cross objection filed by the assessee against the order of respective the ld CIT(A) for respective assessment Years.

At the outset of the hearing itself, the ld. ARs brought to our attention that CBDT vide Circular No. 17/2019 dated 08th August 2019 has decided that the revenue would not prefer any appeal before the Tribunal if the tax effect is less than Rs. 50 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the Instruction of the CBDT.

The ld DRs vehemently objected to the same and submitted that it applies prospectively and not to pending appeals.

We have heard the contention of rival parties and perused the material on record. We find that the CBDT vide Circular No. 17/2019 dated 08th August 2019 has enhanced the monetary limit for filing the appeal by the department before Income Tax Appellate Tribunal, Hon’ble High Courts and Hon’ble Supreme Court. The relevant para of the aforesaid circular is reproduced as under :- “2. As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:

S.No. Appeals/SLPs in Income-tax Monetary Limit (Rs.) matters 1. Before Appellate Tribunal 50.00,000 2. Before High Court 1.00.00.000 3. Before Supreme Court 2.00,00.000 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed, para 5 of the circular is substituted by the following para: "5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee. the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary' limit specified in para 3. No appeal shall be filed in respect of an assessment year or y ears in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately.”

4. The said modifications shall come into effect from the date of issue of this Circular. Page 2 of 7

The same may be brought to the notice of all concerned.

This issues under section 268A of the Income-tax Act, 1961.” 5. We find that the tax effect involves in the appeal of the Revenue is below Rs. 50 lakhs. There is no dispute that the Board’s instructions or directions issued to the Income-tax authorities are binding on those authorities, therefore, the Department should have withdrawn/not pressed the present appeal in view of the aforesaid instruction since the tax effect in the instant appeal is less than the amount of Rs. 50 lakhs. The issue of applicability of the above circular to pending appeals has been decided by the coordinate bench in Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL- 1556-ITAT-AHM dated 14th August, 2019 . 5. In view of the above, Circular No. 17/2019 dated 08/08/2019 will apply to all pending appeals. Therefore the precedent, it is held that the appeal is not maintainable in the instant case as the tax effect is less than Rs. 50 lakhs. Accordingly, it is held that appeal filed by the revenue is not maintainable. We also hastened to add that certain times instances stated in para No. 10 of the CBDT Circular No. 3/2018 dated 11.07.2018 is not discernable from the assessment and appellate orders, therefore, in such cases, we also give liberty to revenue that if such instances comes to their notice than, revenue may file miscellaneous application with such evidences. 6. In the result, appeal filed by the department and the cross objections filed by the assessee are dismissed. Order pronounced in the open court on 30/09/2019. -Sd/- -Sd/- (H.S.SIDHU) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30/09/2019 A K Keot Copy forwarded to

Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: NEW DELHI Sl NO. ITA/IT(SS)A Assessm PAN Name of the Name of the respondent Name of the DR Name of the AR No. ent year appellant 1. 396/Del/2017 2012-13 AAATI2770F ITO(E) India Islamic Cultural Centre Ms. Rakhi Vimal, Sr. DR None 2. ` 1208/Del/2017 2013-14 AAACG1557F DCIT, Central Galgotia Publication Pvt. Ltd Ms. Rakhi Vimal, Sr. DR Circle 3. 2077/Del/2017 2007-08 ACDPA9765B DCIT, Circle- Ganga Ram Adwani Ms. Rakhi Vimal, Sr. DR None 1(4)(1) 4. 2 2112/Del/2017 2009-10 AAATG5663R ACIT, Circle-1(1) Goodearth Foundation Ms. Rakhi Vimal, Sr. DR 5. 3169/Del/2017 2011-12 AADPFI6224K ACIT, Circle-28(2) Ineco Mills Ms. Rakhi Vimal, Sr. DR 6. 2 2243/Del/2017 2003-04 AAACG0176C DCIT, Circle-10(1) Global Diamonds Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 2 7. 2283/Del/2017 2013-14 AAATI4395L DCIT (Exemption) Indus Technical Education Ms. Rakhi Vimal, Sr. DR Society 8. 2368/Del/2017 2013-14 AAAAH4102N ITO(E) Haryana Education Society Ms. Rakhi Vimal, Sr. DR 9. 7497/Del/2017 2008-09 AANPS7190J ITO, Ward-36(2) Sumit Shah Ms. Rakhi Vimal, Sr. DR 10. 4414/Del/2019 2011-12 AACPT5140L ITO, Ward-38(3) Neelam Thakur Ms. Rakhi Vimal, Sr. DR 11. 4493/Del/2019 2007-08 AAACR0635H DCIT, Circle-10(1) Global Green Company Ltd Ms. Rakhi Vimal, Sr. DR 12. 4581/Del/2019 2012-13 AACCT2470N ITO, Ward-76(4), Transaction Solutions Ms. Rakhi Vimal, Sr. DR International Pvt. Ltd 13. 4988/Del/2019 2008-09 AAACG7763M DCIT, Central Varun Beverages Ms. Rakhi Vimal, Sr. DR Mr. Paritosh Jain, Adv Circle-07 (International) Ltd Shri Divyansh Jain, Adv 14. 5103/Del/2019 2014-15 AAHCA0139L DCIT, Central A2Z Infra Services Ltd Ms. Rakhi Vimal, Sr. DR Shri Salil Kapoor, Circle-02 15. 5106/Del/2019 2012-13 AABCT0424B ACIT, Circle-76(1) TV Today Network Ltd Ms. Rakhi Vimal, Sr. DR Shilesh Gupta, CA 16. 5133/Del/2019 2015-16 AAATS1723L DCIT(E), Circle- St. Margaret Education Ms. Rakhi Vimal, Sr. DR 2(1) Society 17. 5153/Del/2019 2009-10 AAACT4224E ACIT, Circle-76(1) Text Hundred India Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 18. 5155/Del/2019 2015-06 AFUPG6910N ITO, Ward-28(4) Renu Gupta Ms. Rakhi Vimal, Sr. DR 19. 5197/Del/2019 2012-13 BALPS1589J DCIT, Central Aditya Sharma Ms. Rakhi Vimal, Sr. DR Circle-7 20. 5206/Del/2019 2013-14 AAACR4290E ACIT, Circle-27(1) Unitech Reality Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 21. 5207/Del/2019 2012-13 AAACY1883E JCIT (OSD), Yum Restaurants (India) P Ltd Ms. Rakhi Vimal, Sr. DR Mr. Salil Kapoor, Adv Circle-27(2) 22. 5213/Del/2019 2015-16 AALFB6802A ACIT, Circle-30(1) Baverley Estates Ms. Rakhi Vimal, Sr. DR 23. 5242/Del/2019 2015-16 AACCC7670F DCIT, Circle-6(2) Cvent India Pvt Ltd Ms. Rakhi Vimal, Sr. DR 24. 5252/Del/2019 2015-16 AADCB5618B ACIT, Circle-4(2) Bhagwati Techno Fab Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 25. 5253/Del/2019 2010-11 AAACY0325P ACIT, Circle-27(1) Unipatch Rubber Ltd Ms. Rakhi Vimal, Sr. DR 26. 5300/Del/2019 2010-11 AACCR5152M ACIT, Circle-2 Ranald Wed Offset P Ltd Ms. Rakhi Vimal, Sr. DR 27. 5310/Del/2019 2015-16 AAACW0764A Addl. CIT, Special WAPCOS Ltd Ms. Rakhi Vimal, Sr. DR Range-9 28. 5311/Del/2019 2014-15 AAACU0237C DCIT, Circle-27(1) UNITECH HOLDINGS LTD Ms. Rakhi Vimal, Sr. DR 29. 5 5321/Del/2019 2016-17 AABCF3718N ACIT, Circle-74(1) Fortis Hospital Ltd Ms. Rakhi Vimal, Sr. DR 30. 5374/Del/2019 2014-15 AADCK2478G ITO, Ward-14(4) Krishan Kripa Computers Ms. Rakhi Vimal, Sr. DR Industries Pvt. Ltd 31. 5455/Del/2019 2014-15 AAGCM6447E JCIT, Range-76 Paramount Villas Pvt. Ltd Ms. Rakhi Vimal, Sr. DR Page 5 of 7

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5488/Del/2019 2007-08 AABCT3359B DCIT, Circle-25(1) Teen Murti Products Pvt. Ltd Ms. Rakhi Vimal, Sr. DR Shri Rajkumar, CA 33. 5489/Del/2019 2008-09 AABCT3359B ACIT, Central Teen Murti Products Pvt. Ltd Ms. Rakhi Vimal, Sr. DR Shri Rajkumar, CA Circle 34. 5535/Del/2019 2015-16 AABCG7737N ITO, Ward-10(3) Grip Construction Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 35. 5540/Del/2019 2015-16 AAACV3859K ACIT, Cirlce-26(2) Vimoni India Pvt Ltd Ms. Rakhi Vimal, Sr. DR 36. 5541/Del/2019 2015-16 AACCV2294C ACIT, Circle- Vrindavan Tubes Ltd Ms. Rakhi Vimal, Sr. DR 26(2), 37. 5661/Del/2019 2014-15 AAACD4425F Addl CIT, Spl Delhi Financial Corporation Ms. Rakhi Vimal, Sr. DR Range-3 38. 5669/Del/2019 2013-14 AAAAR3016J DCIT(E), Circle- Regional Centre For Biology Ms. Rakhi Vimal, Sr. DR 2(1) 39. 5672/Del/2019 2015-16 AAEV1415D ACIT, Circle-26(1) Vertex International Pvt. Ltd Ms. Rakhi Vimal, Sr. DR Shri Rajiv Saxena, Adv Shri Shyam Sundar, AR 40. 5673/Del/2019 2015-16 AAACC3279Q ACIT, Circle-26(1) M/s. Vibhu International Pvt. Ms. Rakhi Vimal, Sr. DR Ltd 41. 5747/Del/2019 2016-17 AACHM5170D ACIT, Circle-17(2) Mutti Foods India Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 42. 5741/Del/2019 2012-13 AAACN3523A ACIT, Circle-18(2) Nuberg Engineering Ltd Ms. Rakhi Vimal, Sr. DR 43. 5760/Del/2019 2015-16 AAACD2482Q ACIT, Circle-7(1) Delton Cables Ltd Ms. Rakhi Vimal, Sr. DR 44. 5827/Del/2019 2009-10 AFUPS4378A ITO, Ward-1(1) Ashoo Singhal Ms. Rakhi Vimal, Sr. DR 45. 5881/Del/2019 2014-15 AAACF7820L ACIT, Circle-18(2) Nitrex Chemicals India Ltd Ms. Rakhi Vimal, Sr. DR Venketesh Chaurasia, Adv 46. 5890/Del/2019 2015-16 AAACT0265F DCIT, Circle-25(1) Talbros Automotive Ms. Rakhi Vimal, Sr. DR Shri V. K. Garg, Adv Components Ltd 47. 5891/Del/2019 2013-14 AABCE9800E ITO, Ward-8(2) Empower Manpower Solutions Ms. Rakhi Vimal, Sr. DR P Ltd 48. 5977/Del/2019 2014-15 AAATL3800F ITO(E) Lahoria Education Society Ms. Rakhi Vimal, Sr. DR 49. 5981/Del/2019 2015-16 AAGPG1737Q ITO, Ward-55(5) Sanjay Goyal Ms. Rakhi Vimal, Sr. DR 50. 5982/Del/2019 2015-16 AEVPG4646M ACIT, Circle-62(1) Subodh Gupta Ms. Rakhi Vimal, Sr. DR 51. 6007/Del/2019 2013-14 AEAPS7307E ACIT, Circle-64(1) Chetan Bhushan Sanghi Ms. Rakhi Vimal, Sr. DR 52. 6077/Del/2019 2016-17 AADCB4208M DCIT, Circle- Bombardier Transportation Ms. Rakhi Vimal, Sr. DR Shri Yojit Parek, Adv 1(1)(2) Sweden AB 53. 6330/Del/2019 2013-14 AACCD6836G ACIT, Circle-7(1) DLF New Gurgaon Retail Ms. Rakhi Vimal, Sr. DR Developers Ltd 54. 6430/Del/2019 2016-17 AAFCD0556J ACIT, Circle-8(1) Emerging Securities Pvt ltd Ms. Rakhi Vimal, Sr. DR

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6473/Del/2019 2013-14 AABCI4339L ACIT, Circle-17(2) MNF Metal & Forming Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 56. 6507/Del/2019 2015-16 AAACU9060B DCIT, Circle-27(1) Urjani Buildwell Pvt. Ltd Ms. Rakhi Vimal, Sr. DR 57. 6615/Del/2019 2015-16 AACCE9371P ITO, Ward-8(2) Emroyal Shiksha Pvt. Ltd Ms. Rakhi Vimal, Sr. DR Pranshu Singhal, Ca Mansi Jain, CA 58. 6617/Del/2019 2015-16 AAACA0350N Addl CIT, Special Desiccant Rotor International Ms. Rakhi Vimal, Sr. DR Range-3 Pvt. Ltd 59. 6618/Del/2019 2016-17 AADCD5219J Addl. CIT, Range- Dayco Power Transmission P Ms. Rakhi Vimal, Sr. DR 03 ltd 60. 6619/Del/2019 2016-17 AAMFD9286F Addl. CIT Special Domino Printech India LLP Ms. Rakhi Vimal, Sr. DR Range-3 61. 6668/Del/2019 2009-10 AMCPM9348R ITO, Ward-1(5) Ishwar Singh Mavi Ms. Rakhi Vimal, Sr. DR 62. 6837/Del/2019 2015-16 AKKPM6751A ITO, Ward-2(5) Vikas Mittal Ms. Rakhi Vimal, Sr. DR 63. 6836/Del/2019 2010-11 CSRPS3242M ITO, Ward-2(5) Veer Singh Ms. Rakhi Vimal, Sr. DR 64. 6826/Del/2019 2015-16 AAQPV3989F ACIT, Circle-2 Rupendra Kumar Varshney Ms. Rakhi Vimal, Sr. DR 65. 6824/Del/2019 2015-16 ACWPV2498M ITO, Ward-2(2) Richa Varshney Ms. Rakhi Vimal, Sr. DR 66. 7509/Del/2019 2009-10 AAAAC3871C ITO(E) Chaudhary Bishambhar Singh Ms. Rakhi Vimal, Sr. DR Education Society 67. 7510/Del/2019 2013-14 AAAC3871C ITO(E) Chaudhary Bishambhar Singh Ms. Rakhi Vimal, Sr. DR K. P. Garg, Adv Education Society -Sd/- -Sd/- (H.S.SIDHU) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER

JCIT (OSD) CIRCLE-27(2), NEW DELHI vs. YUM RESTAURANTS (INDIA) (P) LTD., NEW DELHI