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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT
Consolidated Appeals (79)
PER SHRI BHAVNESH SAINI, J.M. We have heard the Ld. D.R. and Learned Counsels for the
Assessees who have appeared at the time of hearing of these
appeals. Notice was given to the parties through notice board of
the Tribunal as well as by providing list of the cases to the Tax Bar
Association.
Admittedly, the tax effect in the Departmental Appeals are
less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11thJuly,
2018 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tax limit may be withdrawn/not pressed by the Department. The
CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the
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 (supra), therefore, all the conditions of earlier Circular
No.3/2018 shall apply accordingly.
The Ld. D.R. in view of the above Board’s Circulars did not
press the Departmental Appeals. The cases of the Department
would not fall in the exceptions provided in the above Board
Circulars. In the result, the Departmental appeals are not
maintainable as the appeals are filed against the Board
instructions referred to above and therefore, the appeals of the
Department are liable to be dismissed.
Learned Counsel for the Assessee appearing in Cross
Objection No.113/2018 seeks permission to withdraw the cross
objection. In the other cross objection Nos.198/2018 and
91/2018, no independent relief has been claimed by assessee.
These are filed merely in support of the Order of the Ld. CIT(A). In
view of these circumstances, the cross objections are dismissed as
not pressed as well as not maintainable in the present form.
In the result, all the appeals of the Department are dismissed
and cross objections of the assessee are also dismissed.
Order pronounced in the open court. Sd/- Sd/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.08.2019 *Kavita Arora