ACIT, NEW DELHI vs. M/S. AMRAPALI EDEN PARK DEVELOPERS PVT. LTD., DELHI

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ITA 3323/DEL/2017Status: DisposedITAT Delhi20 August 2019AY 2011-123 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 noted that the tax effect in all the appeals was below the enhanced monetary limit set by the CBDT for filing departmental appeals. The Department's counsel did not contest this point.

What were the facts?

The Revenue filed multiple appeals before the Income Tax Appellate Tribunal (ITAT). The tax effect in all these appeals was below Rs. 50 Lakhs, which was the revised monetary limit for filing appeals as per CBDT Circulars.

What were the issues?

Whether departmental appeals filed before the ITAT should be dismissed if the tax effect is below the prescribed monetary limit set 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 BENCH: ‘A’, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI ANADEE NATH MISSHRA

For Appellant: ADV. ITA No. 3319 & 3321/Del/2017
For Respondent: Shri D.S. RAWAT. Sr. DR

PER BENCH :

1.

These appeals by the Revenue are directed against the respective orders passed by the different Ld. CIT(A), New Delhi in relation to respective assessments years.

2.

Admittedly, the tax effect in these Departmental Appeals is 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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department.

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 (AY 1998-99).

3.

Ld. CIT(DR) did not controvert the aforesaid proposition.

4.

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), all these 06 appeals of the Department are dismissed.

5.

In the result, all the 06 appeals filed by the Department are dismissed. The decision is pronounced on 20.08.2019.

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