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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’, NEW DELHI
Before: SHRI H.S. SIDHU & SHRI ANADEE NATH MISSHRA
PER H.S. SIDHU, JM:
These 03 appeals by the Revenue are directed against the respective orders passed by the Ld. CIT(A)-III, New Delhi in relation to assessments years 2002-03, 2003-04 & 2005-06.
At the time of hearing, Ld. Counsel for the Assessee has filed a letter dated 19.8.2019 in each appeal stating therein that the tax effect involved in respect of assessment year 2002-03 is Rs. 31,41,397/-; assessment year 2003-04 Rs. 35,38,229/- and assessment year 2005- 06 Rs. 13,01,858/- meaning thereby that the tax effect in the Departmental Appeals is less than Rs.50 lakhs, hence, she requested that the appeals 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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department.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 (AY 1998-99).
Ld. CIT(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
4 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 (AY 1998-99), all these 03 appeals of the Department are dismissed.
In the result, all the 03 appeals filed by the Department are dismissed.
The decision is pronounced on 22.08.2019.