DCIT, NEW DELHI vs. M/S PRL PROJECT & INFRASTRUCTURE LTD., NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “A”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA/IT(SS)A/ CO Appellant Respondent AY/ Asst. Assessee Period By 6161/Del/2016 DCIT Association of 2012-13 (Exemption), Management Circle, Studies,

Ghaziabad Saket, Meerut 2560/Del/2015 Platformone India 2010-11 3(2), 6th Floor, Pvt. A-55, HSIIDC Belvedere Park, Building, DLF Phase-3, Udyog Vihar, Gurgaon Phase-V, Gurgaon 5444/Del/2015 TDS- Jaypee Agra Vikas Noida, Sector-128, No.110, 1st Floor, Plot No. A-2D, Aaayakar Sector-24, 5420/Del/2015 DCIT, Circle NKB Rewari, Infrastructure Pvt. Haryana 555, Qutabpura, Rewari 5445/Del/2015 TDS- Jaypee Agra Vikas 2012-13 Noida, Sector-128, 110, 1st Floor, Plot No. A-2D, Aayakar Sector-24, 1451/Del/2016 RMS Consultants 20(3), Pvt. 7, Barakhamba Road, New Delhi

C.O. RMS Ward-20(3), No.110/Del/2018 Consultants Pvt. Ltd., New 5202/Del/2011 DCIT, Central Sahara India 1993-94 Circle-6, Room Housing No. 334, ARA Corporation Ltd., 1, Kapoorthala Jhandewalan Complex, Aliganj, Extn., Lucknow 288/Del/2013 DCIT, Circle - Bhardwaj, 2008-09 37(1), Bhardwaj & No. 2005, 20th Associates, C-58, Floor, Block E- Defence Colony, 2, Dr. Shyama Prasad Mukherjee 5421/Del/2015 Ward-3, Ram Kumar Rohtak Duhan, H. 1076, Sector-6, Bahadurgarh 3567/Del/2013 Ward-1, Aftaab Ahmed, 2009-10 Saharanpur S/o- Sh. Mohd. IIiyas, Prop. M/s. Aftaab Brothers, 5/338, Mohalla Qureshian, Saharanpur 4591/Del/2015 Circle- Birinder Singh 45(1), Chahal, C-11, Pratakshya Rajouri Garden, 19th Floor, Block E- 2, 4660/Del/2016 Balwant Singh 2008-09 63(6), Bindra, Prop. No. 2103, J.L. Bindra Tyres, 178, Nehru Marg, Janta Market, Jhandewalan,

4946/Del/2015 DCIT, Circle - PRL Project & 2012-13 19(2), Infrastructure Ltd., 34/1, Vikas Apartment, East Punjabi Bagh, Department By : Shri Ravi Kant Gupta, Sr. DR Date of Hearing : 31.07.2018 Date of Pronouncement : 31.07.2018 ORDER PER O.P. KANT, AM: These appeals by the Revenue and a Cross objection by one of the assessees arise out of the orders passed by the CIT(A) in relation to the captioned assessment years. 2. The learned DR although supported the respective orders of the Assessing Officer, but could not controvert the fact that the tax effect involved in each of these appeals are less than Rs.20,00,000/- 3. We have heard learned Sr. DR and perused the relevant material on record. It is noticed that recently the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising the monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal 4. From the above Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than Rs.20,00,000/-. Going by the prescription of the afore-noted Circular, we are of the view that the Revenue should have either not filed the instant appeals before the Tribunal or withdrawn the same as the tax effect in these appeals are admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeals. Accordingly, we dismiss the all the appeals filed by the Revenue without going into merits of the case. The Cross Objection filed by one of the assessees, which is in support of the respective impugned order, is also dismissed as infructuous. However, the Department is at liberty to file

Miscellaneous Application, if the tax effect is found to be more than the prescribed limited of Rs.20,00,000/- or otherwise. 5. In the result, all the appeals of the Revenue and a Cross Objection of the assessee stand dismissed. Order Pronounced in the Court on 31/07/2018 [AMIT SHUKLA] [O.P. KANT] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31st July, 2018. RK/-