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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI
Before: SMT DIVA SINGH & SHRI PRASHANT MAHARISHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Circle 6, Vs. M/s. Sahara India International New Delhi. Corporation Ltd., 711, 715, Tolstoy House, 15-17, Tolstoy Marg, New Delhi. (PAN – AADCS6118F) Assessee by Shri J.J. Mehrotra, FCA Revenue by Shri Amit Jain, Sr. DR DCIT, Circle 5 (1), Vs. M/s. Blaser Swisslube India Pvt. Ltd., New Delhi. 1001 – A, 10th Floor, Time Tower, Main MG Road, Sector 28, Gurgaon (Haryana) (PAN – AABCB7317F) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO, Ward 36 (1), Vs. Late Shri Brij Mohan Gupta, New Delhi. Through L/H Shri Rajiv Gupta, 292, Tagore Park Extn., Model Town, Delhi. (PAN – AAGPG5542F) Assessee by None Revenue by Shri Amit Jain, Sr. DR
4. ITA No.3342/Del/2016 (Assessment Year: 2010-11) ACIT, Circle 61 (1), Vs. M/s. Luthra & Luthra Law Office Litigation, 103A, Ashok Estate, Barakhamba Road, New Delhi. New Delhi – 110 001. (PAN – AABFL3713A) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Circle 61 (1), Vs. Shri Ashok Khurana, New Delhi. C – 584, Defence Colony, New Delhi – 110 024. (PAN – AAGPK5547G) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Circle 43 (1), Vs. Shri Diwakar Asthana, New Delhi. Prajotishpur Appts., Sector 10, Plot No.7, Flat No.03, Ground Floor, Dwarka, New Delhi – 110 045. (PAN – ADLPA2278A) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Circle 44 (1), Vs. M/s. Jagtaji Infrastructure Co., New Delhi. J/V Pramar Construction Co., 73A/JG-III, Vikaspuri, New Delhi-110018 (PAN – AAAAJ4562B) Assessee by None Revenue by Shri Amit Jain, Sr. DR
Vs. ITO, Ward – 1, Shri Azad Singh, Sonepat. C/o M/s. Asad Singh Amit Kumar, New Anaj Mandi, Gohana, Sonepat. (PAN – AUWPS3191A) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO, Ward 1 (4), Vs. Smt. Geeta Srivastava, Noida. 122A, Dhawalgiri Apartments, Sector – 11, Noida. (PAN – ANOPS3499J) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Circle 28 (1), Vs. Shri Ashwani Kumar Puri, New Delhi. 28/2, Friends Colony (West), New Delhi – 110 065. (PAN – AAAPP3876F) Assessee by None Revenue by Shri Amit Jain, Sr. DR
Vs. ITO, Pt. Vijay Kant Sharma, Budaun. 2/42, Suresh Sharma Nagar, Bareilly (UP). (PAN – AKQPS7484N) Assessee by Shri Salil Kapoor, Advocate Ms. Saumya Singh, Advocate Shri Kislaya Parashar, Advocate Revenue by Shri Amit Jain, Sr. DR ITO, Ward 20 (3), Vs. M/s. Quantum Global Infratech Pvt. New Delhi. Ltd., Plot No.N-1/232, IRC, Village Nayapalli, Bhuvneshwar – 751 015 (Orissa) (PAN – AAACQ1652P) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO, Ward 10 (2), Vs. M/s. Glitz Builders & Promoters P. Ltd., New Delhi. M – 11, Middle Circle, Connaught Place, New Delhi – 110 001. (PAN – AABCG9331N) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Central Circle 4, Vs. Shri Ashish Kalra, (erstwhile CC-25) A – 1/8, Janakpuri, New Delhi. New Delhi. (PAN – AIPPK0526N) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO, Ward 2, Vs. M/s. Kaccha Arthi Association, Sonepat. C/o Gordhan Dass, Mohana Mandi, Sonepat. (PAN – AAAAK4987D) Assessee by None Revenue by Shri Amit Jain, Sr. DR DCIT, Rohtak Circle, Vs. M/s. V.V. Transport, Rohtak. 96 – A, Subhash Nagar, Rohtak. (PAN – AADFV5250G) Assessee by Shri Jinendra Prasad Jain, Advocate Revenue by Shri Amit Jain, Sr. DR ITO, Ward 31 (3), Vs. Shri Yogender Kumar Mittal, New Delhi. Prop. M/s. Mahenra Paper Trading Co., M – 4, Pratap Bhawan – 05, Bahadur Shah Zafar Marg, New Delhi. (PAN – AAEPM3075D) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO, Ward – 2, Vs. M/s. Inderjeet Relhan & Others, Panipat. Village Jalpur, Panipat. (PAN – AABFI7398J) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO, Ward 58 (1), Vs. Shri Mujeeb Rehman, New Delhi. R – 234, Ramesh Park, Street No.10, Laxmi Nagar, Delhi – 110 092. (PAN – AAEPR9452P) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Central Circle 26 Vs. M/s. Bina Fashion N Food Pvt. Ltd., New Delhi. 53, Community Center, New Friends Colony, Delhi-110 065. (PAN – AABCB5582A) Assessee by None Revenue by Shri Amit Jain, Sr. DR ACIT, Circle 41 (1), Vs. Shri J.N. Goel, New Delhi. C – 9/9792, Vasant Kunj, New Delhi. (PAN – AAAPG6412G) Assessee by Shri Sidhesth Jain, FCA Mrs. Sonal Jain, ACA Revenue by Shri Amit Jain, Sr. DR DCIT, Central Circle, Vs. M/s. Kohli Realtors (P) Ltd., Dehradun. C – 389, Ground Floor, Defence Colony, New Delhi (PAN – AACCK8156E) Assessee by None Revenue by Shri Amit Jain, Sr. DR ITO (E), Ward 1 (4), Vs. M/s. Jawahar Lal Nehru National Youth New Delhi. Centre, 219, Deen Dayal Upadhyay Marg, New Delhi – 110 002. (PAN – AAATJ4648R) Assessee by Shri P.C. Yadav, Advocate Revenue by Shri Amit Jain, Sr. DR
Date of Hearing 02.08.2018 Date of Pronouncement .08.2018
ORDER PER BENCH: These appeals by the Revenue arise out of the orders passed by the CIT(A) in relation to the captioned assessment years. 2. At the outset of the hearing itself, the ld. Senior DR brought to our attention that CBDT vide Circular No.03/2018 dated 11TH July 2018 has decided that the revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.20 lakhs. Therefore, he pleaded that the appeals of the revenue be decided as per the instruction of the CBDT. Ld AR also reiterated same facts.
We have heard both the sides on the issue and perused the material. We find that the CBDT vide circular dated 11th July 2018 has revised the monetary limit for filing the appeal by the department before Income Tax Appellate Tribunal, Hon’ble High Courts and Hon’ble Supreme Court. The relevant para of the aforesaid circular is reproduced as under :- “3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder :- Sl.No. Appeals in Income-tax matters Monetary Limit(in Rs.) 1. Before Appellate Tribunal 20,00,000 2. Before High Court 50,00,000 3. Before Supreme Court 1,00,00,000 It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.”
We find that the tax effect involve in the appeals of the Revenue are below Rs.20 lakhs. There is no dispute that the Board’s instructions or directions issued to the Income-tax authorities are binding on those authorities, therefore, the Department should have withdrawn/not pressed the present appeals in view of the aforesaid instruction since the tax effect in the instant appeal is less than the amount of Rs.20 lakhs.
In view of the above, Circular No.3/2018 dated 10.07.2018 will apply to all pending appeals. Therefore, it is held that the appeal is not maintainable in the instant case as the tax effect is less than Rs.20 lakhs. Accordingly, it is held that appeals filed by the revenue are not maintainable.
In the result, appeals filed by the department are dismissed. Order pronounced in open court on this 03 day of August, 2018.