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Income Tax Appellate Tribunal, DELHI BENCHES ‘G’, NEW DELHI
Before: Sh. Amit ShuklaDr. B. R. R. Kumar
ITA No. 5203/Del/2016 : Asstt. Year : 2011-12 Income Tax Officer(E), Vs M/s Young Women’s Christian Ward-2(3), Association of Delhi, Ashok Road, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAATY0027H Assessee by : Ms. Gargi Sethee, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR : Asstt. Year : 2011-12 Asstt. Commissioner of Vs M/s Sidh Automobiles Ltd., Income Tax, Central Circle- 14, Nazafgarh Road, 28, New Delhi-110055 New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AAACS1312A Assessee by : Sh. Ramesh Goyal, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 18.09.2019 Date of Pronouncement: 18.09.2019 ORDER Per Bench:
The present appeals filed by the Revenue in respect of different assessees are directed against the orders passed by the ld. CIT(A) in relation to the different assessment years.
According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, 3 1914/Del/2014, 3942, 5203/Del/2016, 5343/Del/2015 & 6889/Del/2014 disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.
Admittedly, in the departmental appeals, the tax effect is less than Rs. 50 lacs, therefore, departmental appeals are not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.
In the result, all the appeals of the Revenue are dismissed. (Order Pronounced in the Open Court on 18/09/2019).