ITO, NEW DELHI vs. SHRI HARSHAD GUPTA, NEW DELHI

We have heard the Learned D.R. and Learned Counsel for the Assessees whosoever have appeared in their respective cases.

The above matters have been preponed for hearing. Notice is given to both parties on Notice Board.

Admittedly, the tax effect in the Departmental Appeals are less than Rs.20 lakhs. Vide Circular No.3 of 2018 dated 11.07.2018 issued by 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. Pending appeals below the specified tax effect may be withdrawn/not pressed. Learned Sr. D.R. in view of the above Board Circular did not press the Departmental Appeals. We may also note that the Appeals of the Department above would not fall within the exceptions provided in the Board Circular. In the result, all the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. All Departmental Appeals are dismissed as withdrawn/not pressed by the Learned Sr. D.R.

Copy of the Order be placed in each file.