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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’: NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI ANADEE NATH MISSHRA
This appeal by Revenue has been directed against the order of Learned Commissioner of Income Tax (Appeals)-22, [‘Ld. CIT(A)’, for short] New Delhi, dated 05.05.2016 for Assessment Year 2011-12, on the following grounds:
“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting disallowance of Maintenance Charges of Rs. 40,73,080/- by relying mechanically on predecessor CIT(A)’s order in the case of the assessee for the AY 2009-10 and AY 2010-11 without appreciating the merits of the issue.
2. The appellant craves, leave or reserving the right to amend modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal.” Page 1 of 4
ITA No.- 4253/Del/2016 M/s Unitech Reality Pvt. Ltd.
Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs.
Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of the I.T. Act, it has been directed that 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 the pending appeals and appeals to be filed henceforth in the Tribunal. It is also directed in this Circular, that pending appeals below the specified tax effect may be withdrawn/not pressed. Ld. CIT(DR), who appeared on behalf of Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within the exceptions provided in the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not pressed by the Ld. CIT(DR). We clarify that Revenue will be at liberty to file a miscellaneous application seeking recall of this order for restoration of the appeal, if it is found that the appeal of Revenue is not covered by aforesaid CBDT Circular.
In the result, appeal of Revenue is dismissed.
Order pronounced in the open court on 29/7/2019