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Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY’’ : NEW DELHI
Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI
M/S SAHARA ONE MEDIA VS. ACIT, CC-6, NEW DELHI & ENTERTAINMENT LTD. (FORMERLY KNOWN AS SAHARA INDIA MASS COMMUNICATION LTD.) CTS 40/44, SAHARA INDIA POINT, S.V. ROAD, GOREGAON (W), MUMBAI (PAN: AAACP3047R) (RESPONDENT) (APPELLANT) Revenue by : Ms. Ashima Neb, Sr. DR Assessee by : Sh. Dinesh Verma, Adv. & Sh. Hardeep Singh, CA O R D E R PER H.S. SIDHU, JM :
In this cases, Applications for Early hearing in the main Appeals/Cross objections have been filed. However, at the time of hearing, both the parties agreed that the tax effect involved in these appeals is below the prescribed limit. Therefore, the main appeals may be decided today itself. Accordingly, the Applications for early hearing has become infructuous and dismissed as such.
2. The Appellant/Revenue, by filing the present 07 appeals sought to set aside the respective impugned orders passed by the Ld. Commissioner of Income-tax (Appeals) which are relating to different assessment years, as aforesaid. However, the Respondent/Assessee has also filed 03 Cross Objections, as aforesaid which are also emanating from the impugned orders of the Ld. CIT(A).
3. Perusal of the aforesaid 07 appeals filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the Ld. D.R. The Ld. A.R. contended that all the 07 appeals of the Revenue may be dismissed in the light of CBDT Circular (supra).
We have heard the parties on the issue in controversy and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised and the relevant portion of the aforesaid circular is extracted as under: “Subject : Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 -Measures for reducing litigation. Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed.
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 matters Limit (in Rs) 1 Before Appellate Tribunal 50,00,000/- 2 Before High Court 1,00,00,000/- 3 Before Supreme Court 2,00,00,000/-
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 years 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/ judgment involves more than one assessee. each assessee shall be dealt with separately."
In view of the CBDT Circular No.17/2019 dated 8th August, 5. 2019 having retrospective effect as coordinate Bench of the