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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’, NEW DELHI
Before: SMT. DIVA SINGH & SHRI O.P. KANT
effect involved in the appeals is less than Rs.20 lakhs each thus bound by the departmental instructions the appeals have to be withdrawn. However, attention was invited to modified para 10 of the Circular No. 3/2018, dated 11th July, 2018, which has been modified by Circular dated 20th August, 2018 and in terms of the said modification the Departmental Representatives made a prayer that permission to pray for recall of the order may be granted in case any of the conditions in the reports made available by the AO subsequently, show that the issues were required to be contested. The modified para is extracted hereunder:
“10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/ undisclosed foreign bank account. (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/ DRI/ SFIO/ Directorate General of GST Intelligence (DGGI).
(f) Cases where prosecution has been filed by the Department and is pending in the Court. ”
Accepting the said request, the appeals are dismissed as infructuous. The cross objection filed by one of the assessees, which is in support of the respective impugned order, is also dismissed as infructuous. While so directing, it is made clear that the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of Rs.20,00,000/- or any of the conditions etc., as available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out.
In the result, all the appeals of the Revenue and the cross objection of assessee are dismissed. Order is pronounced in the open court on 11th Sept., 2018.