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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL
Before: JUSTICE P.P. BHATT & BEFORE JUSTICE P.P. BHATT & BEFORE JUSTICE P.P. BHATT & SHRI G.S. PANNUSHRI G.S. PANNUSHRI G.S. PANNUSHRI G.S. PANNU
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘A’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI
BEFORE JUSTICE P.P. BHATT, PRESIDENT AND BEFORE JUSTICE P.P. BHATT, PRESIDENT AND BEFORE JUSTICE P.P. BHATT, BEFORE JUSTICE P.P. BHATT, PRESIDENT AND PRESIDENT AND SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT
ITA No. ITA No.923 ITA No. ITA No. 923 923/Del/201 923 /Del/201 /Del/2018 /Del/201 Assessment Year Assessment Year : : : : 201 Assessment Year Assessment Year 201 2010-11 201 11 11 11
Assistant Commissioner of Assistant Commissioner of Assistant Commissioner of Assistant Commissioner of Vs. Vs. Shri Parag Dalmia, Vs. Vs. Shri Parag Dalmia, Shri Parag Dalmia, Shri Parag Dalmia, Income Tax, Income Tax, A-238, Ground Floor, 238, Ground Floor, Income Tax, Income Tax, 238, Ground Floor, 238, Ground Floor, Central Circle-26, Central Circle 26, Okhla Industrial Area, Okhla Industrial Area, Central Circle Central Circle 26, 26, Okhla Industrial Area, Okhla Industrial Area, New Delhi New Delhi. New Delhi New Delhi Phase Phase-1, Phase Phase 1, 1, 1, New Delhi New Delhi – 110 020. New Delhi New Delhi 110 020. 110 020. 110 020. PAN : AAAPD3725B. PAN : AAAPD3725B. PAN : AAAPD3725B. PAN : AAAPD3725B. (Appellant) (Respondent)
and 19 and 19 others and 19 and 19 others others - as per others s per s per Annexure s per Annexure Annexure-1 Annexure
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Deepesh Garg, Advocate, Shri Pulkit Advani, Advocate and Shri Lalit Moha, CA for various respondents - as per Annexure-1
Date of hearing : 23.08.2019 23.08.2019 23.08.2019 23.08.2019 Date of pronouncement : 23.08.2019 23.08.2019 23.08.2019 23.08.2019
ORDER ORDER ORDER ORDER
The captioned appeal in ITA No.923/Del/2018 and 19 appeals [as per Annexure-1] preferred by the Revenue, have been listed by the Registry before the Bench on the ground that they do not survive for consideration in view of the CBDT Circular No.17/2019 dated 8th August, 2019.
The CBDT, vide Circular dated 8th August, 2019 (supra), has amended 2. para 3 of Circular No. 3/2018 dated 11.07.2018 modifying the monetary limits for filing of appeals by the Department before the Tribunal. The tax effect in dispute in the captioned appeals is stated to be below the enhanced monetary limit of ` 50 lakhs specified in the CBDT Circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra). CBDT, vide clarification
ITA-923/Del/2018 & 19 others 2
in F.No.279/Misc/M-93/2018-ITJ dated 20th August, 2019 has clarified that the revised monetary limits specified in Circular dated 8th August, 2019 (supra) are applicable to pending appeals also.
In this background, the learned D.R. appearing for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 (supra) and its amendment dated 20th August, 2018.
Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra). It is also noted that the Hon'ble Supreme Court in the case of DCIT & Ors vs. MSEB Holding Company Ltd. [SLP (Civil) No.26373/2019 dated 16.08.2019] has taken cognizance of the enhanced limit while dismissing the SLP arising from the judgement passed by the Hon'ble Bombay High Court in WP No. 3642/2018 dated 25.01.2019.
Before parting, we clarify that if on a later date, the Revenue finds that the tax effect in dispute in any of the captioned appeals is more than the limit prescribed in the Circular dated 08.08.2019 (supra), or it is protected by any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 (supra), it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such applications, if any, as per the extant law.
In conclusion, by applying the circular dated 08.08.2019 (supra) read with circulars dated 11.07.2018 (supra) and 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/ not pressed.
Above decision was pronounced in the open court at the conclusion of hearing on 23rd August, 2019. Sd/- Sd/- (G.S. PANNU G.S. PANNU) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT G.S. PANNU G.S. PANNU (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT
VK.
ITA-923/Del/2018 & 19 others 3