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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’, NEW DELHI
Before: SHRI H.S. SIDHU & SHRI O.P. KANT
PER H.S. SIDHU, JM:
This appeal is filed by the Revenue and Cross Objection
filed by the Assessee against the impugned order dated
29.11.2016 passed by the Ld. CIT(A)-40, New Delhi
relating to assessment year 2011-12.
Ld. Counsel for the assessee stated that the tax effect
involved in this Departmental Appeal is less than Rs.50
lakhs, hence, he requested that the appeal of the Revenue
may be dismissed in view of latest CBDT Circular No.
17/2019 Dated 08.08.2019 wherein the monetary limit for
filing the appeal before the Appellate Tribunal by the
Department have been enhanced to Rs.50 lakhs.
It is noted that 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may be withdrawn/not pressed by the Department.
Recently, the CBDT vide Circular No.17/2019 Dated
08.08.2019 amended its 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 dated 11.7.2018 (Supra),
therefore, all the conditions of earlier Circular No.3/2018
shall apply accordingly. This view is supported by the ITAT, Ahemedabad ‘A’ Bench decision dated 14th August,
2019 passed in the case of Income Tax Officer, Ward 3(2),
Ahmedabad vs. Dinesh Madhvlal Patel and 627 others
passed in ITA No. 1398/Ahd/2004 (AY 1998-99).
4.1 Ld. DR did not controvert the aforesaid proposition.
Keeping in view of the facts and circumstances as
explained above and in view of the aforesaid CBDT Circulars as well as decision dated 14th August, 2019 of
the ITAT, Ahemedabad ‘A’ Bench passed in the case of
Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh
Madhvlal Patel and 627 others passed in ITA No.
1398/Ahd/2004 (AY 1998-99), the appeal of the
Department is dismissed.
ASSESSEE’S CROSS OBJECTION NO. 322/DEL/2015
At the time of hearing, Ld. Counsel for the assessee
has withdrawn the Cross Objection filed by the Assessee,
hence, the same is dismissed as withdrawn.
In the result, the appeal filed by the Department as
well as Cross Objection of the assessee stand dismissed.
The decision is pronounced on 05.09.2019.
Sd/- Sd/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 05.09.2019
“SRB” Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR
Asstt. Registrar, ITAT, New Delhi