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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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department.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.