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Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,
Before: SHRI N.K. BILLAIYA
These appeals by the Revenue are preferred against the separate orders of the Commissioner of Income Tax [Appeals], New Delhi in the cases of separate assessees, pertaining to different assessment years as aforesaid.
None appeared on behalf of the Assessee. I find that on 11.07.2018 the CBDT has issued Instructions bearing No. 3 of 2018 under File No. F. No. 279/Misc.142/2007-ITJ(Pt.) prohibiting its subordinate authorities from filing of the appeal to the Tribunal against the order of the CIT(A) where tax effect by virtue of relief given by Ld. CIT(A) is less than Rs. 20 lakhs. The instructions have been made with retrospective effect, meaning thereby, these instructions are applicable on pending appeals also. In the present cases, “tax effect” on the additions which are deleted by Ld. CIT(A) is less than Rs. 20 lakhs. Further, it has not been pointed out to us, whether any of the cases of the Revenue fall within the ambit of exceptions provided in the Circular. Thus, keeping in view the above CBDT circular and provisions of Section 268A of the Income Tax Act, I am of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed.
However, it is observed that in case on re-verification at the end of the AO it can be demonstrated that the tax effect is more, or Revenue’s case falls within the ambit of exceptions provided in the Circular, then the Department will be at liberty to approach the Tribunal for recall of this order relatable to such cases. Such application should be filed within the time period prescribed in the Act.
In the light of the aforesaid CBDT Circular, all the appeals filed by the Revenue are dismissed.
The order is pronounced in the open court on 06.09.2018.