DCIT, NEW DELHI vs. SMT. USHA SHARMA, NEW DELHI

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ITA 465/DEL/2015Status: DisposedITAT Delhi01 October 2019AY 2011-124 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Departmental appeals were not maintainable as per CBDT Circulars which stipulated monetary limits for filing appeals. The Revenue did not press the appeals in light of these circulars.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-2010, 2010-2011, and 2011-2012. The tax effect in these appeals was less than Rs. 50 lakhs.

What were the issues?

Whether departmental appeals are maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “C”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 30.09.2019Pronounced: 01.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.Nos.463, 464 & 465/Del./2015 Assessment Years 2009-2010, 2010-2011 & 2011-2012 The DCIT, Smt. Usha Sharma, Central Circle-20, 19, Poorvi Marg, 3rd Floor, 3rd Floor, Room No.360, vs., Vasant Vihar, E-2, ARA Centre, New Delhi – 110 057. Jhandewalan, PAN AODPS1740L New Delhi – 110 055. (Appellant) (Respondent) For Revenue : Shri S.S. Rana, CIT-D.R. For Assessee : Shri Salil Aggarwal, Advocate. Date of Hearing : 30.09.2019 Date of Pronouncement : 01.10.2019 ORDER PER BHAVNESH SAINI, J.M.

The appeals by the Revenue are directed against the different Orders of the Ld. CIT(A)-XXXII, New Delhi, Dated 20.10.2014 for the A.Y. 2009-2010, Dated 17.10.2014 for the A.Y. 2010-2011 and Dated 17.10.2014 for the A.Y. 2011-2012.

2 ITA.Nos.464, 464 & 465/Del./2015 Smt. Usha Sharma, New Delhi.

2.

Admittedly, the tax effect in the Departmental Appeals are less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th July, 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

3 ITA.Nos.464, 464 & 465/Del./2015 Smt. Usha Sharma, New Delhi. Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.

3.

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.

4.

In the result, appeals of the Department are dismissed.

Order pronounced in the open Court.

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