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Income Tax Appellate Tribunal, DELHI BENCH “C”, NEW DELHI
Before: SHRI P. M. JAGTAP & MS. SUCHITRA KAMBLE
directed against a common order of ld. CIT(A)- 23, New Delhi dated 28.01.2016 and the same are being disposed of along with Cross Objection filed by the assessee being C.O. No.35/Del/2018 in respect of the appeal of the Revenue filed in the Case of Smt. Veena Vijay Kumar Malviya being .
As pointed out by the ld. counsel for the assessee at the outset, the tax effect involved in each of these four appeals filed by the Revenue individually is less than the monetary limit of Rs.20 lakhs fixed by the CBDT for filing the appeals of the Revenue before the Tribunal vide its recent Circular No.3/2018 issued on 11th July, 2018. She has prepared and furnished the working showing such low tax effect involved in these appeals of the Revenue and submitted that the CBDT Circular dated 11th July, 2018 (supra) having been made applicable retrospectively even to the pending appeals, the said appeals filed by the Revenue are liable to be dismissed being not maintainable in view of the said Circular.
Ld. DR on the other hand has not disputed the fact that the tax effect involved in each of these four appeals filed by the Revenue individually is less than the monetary limit of Rs.20 lakhs as fixed by the CBDT vide its recent Circular dated 11th July, 2018 for filing the appeal of the Revenue before the Tribunal. She however has contended that all these four appeals filed by the Revenue in case of four assessees are disposed of by the ld. CIT(A) vide a common order which is impugned by the Revenue in the present appeals and since the total tax effect involved in these four appeals of the Revenue taken together as arising from the common order of the ld. CIT(A) is more than Rs.20 lakhs, the said appeals are maintainable. In this regard, the ld. counsel for the assessee has invited our attention to paragraph no.5 of the CBDT Circular dated 11th July, 2018 wherein it is clarified that the tax effect of Rs.20 lakhs as envisaged in the said Circular has to be calculated by the Assessing Officer separately for every assessment year in respect of the disputed issues in the case of every assessee.
After taking into consideration the submission made by both the sides and the material available on record, we find that all these four appeals filed by the Revenue involving tax effect of less than Rs.20 lakhs separately in respect of every assessee are not maintainable as per Circular No.3/2018 dated 11th July, 2018. As specified in the said Circular, these appeals, therefore, are liable to be dismissed as withdrawn/not pressed. We order accordingly and dismiss these appeals of the Revenue.
At the time of hearing, ld. counsel for the assessee has withdrawn the Cross Objection filed by the assessee being C.O. No.35/Del/2018, the same is accordingly dismissed as withdrawn.
In the result, all the four appeals of the Revenue and the Cross Objection filed by the assessee are dismissed. Order pronounced in the open Court on this 13th day of July, 2018.