Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘D’ : NEW DELHI
Before: SHRI R.K.PANDA & SHRI KULDIP SINGH
PER KULDIP SINGH, JUDICIAL MEMBER :
The Appellant, Income Tax Officer, Ward-18(4), New Delhi
(hereinafter referred to as ‘the revenue’) by filing the appeal
ITA No.3683/Del./2009 2 ITA No. 3387-3390, 3393/Del/2012 bearing ITA No. 3683/Del/2009 sought to set aside the impugned
order dated 18/06/2009 passed by the Commissioner of Income-tax
(Appeals)-XXI, New Delhi qua the assessment year 2006-07 and
the Appellant, Assistant Commissioner of Income-tax, Central
Circle , Ghaziabad (hereinafter referred to as ‘the revenue’) by
filing the aforesaid appeals sought to set aside the impugned
orders dated 14/03/2012 passed by the Commissioner of Income-
tax (Appeals)-Meerut qua the assessment year 2003-04, 2004-05,
2005-06, 2006-07 & 2009-10.
Perusal of the aforesaid appeals filed by the Revenue
apparently show that the same are 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
the appeal 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
ITA No.3683/Del./2009 3 ITA No. 3387-3390, 3393/Del/2012 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. 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 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
ITA No.3683/Del./2009 4 ITA No. 3387-3390, 3393/Del/2012 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, 4.
2019 having retrospective effect as coordinate Bench of the
Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August,
2019 has already decided the issue as to the applicability of the
captioned circular to the pending appeals in affirmative and what
has been discussed above, we are of the considered view that the
aforesaid appeal is not maintainable because of low tax effect i.e.
less than Rs.50,00,000/- hence, the aforesaid appeals filed by the
Revenue are hereby dismissed having been become infructuous.
However, in case, the present appeals are found to be maintainable
at any stage for any technical reasons, the Department shall be at
liberty to seek recall of this order under relevant provisions of law. Order pronounced in open court on this 17th day of September, 2019.
Sd/- Sd/- (R.K.PANDA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated the 17th day of September, 2019
ITA No.3683/Del./2009 5 ITA No. 3387-3390, 3393/Del/2012 BR Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A)-XXVI, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.
Date of dictation 11/09/2019 Date on which the typed draft is placed before 12/09/2019 the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order