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Income Tax Appellate Tribunal, DELHI BENCH ‘G ’, NEW DELHI
Before: SHRI H.S. SIDHU & SHRI PRASHANT MAHARISHI
Department by : Sh. Prashant Sharma, CA Assessee by : Sh. Kaushlendra Tiwari, Sr. DR ORDER
PER H.S. SIDHU, JM
The Department has filed these 06 Appeals which are emanate from the common order dated 14.10.2015 of the Ld. CIT(A)-2, Gurgaon pertaining to A.Y. 2012-13 & 2013-14. Since the issues involved in these appeals are common and identical, hence, the appeals were heard together and are being disposed of by this common order for the sake of convenience.
2. We deal with (AY 2012-13) wherein the following identical and common grounds have been raised. “The Ld. CIT(A) erred in law and facts by considering the appellant has cooperative society and not liable to deduct TDS in accordance to Section 194(3)(v) of the I.T. Act, 1961.
1. The Ld. CIT(A) erred in law and facts by ignoring the fact that though appellant is Co-op Society but engaged in the business of banking and therefore not exempt u/s. 194(3)(v) and thus the Ld. CIT(A), Gurgaon has erred in deleting the demand raised on account of short deduction of TDS of Rs. 9,25,344/- and interest thereon of Rs. 2,82,229/-.
The Ld. CIT(A), Gurgaon has erred in deleting the demand raised on account of short deduction of TDS of Rs. 52,554/- and interest thereon of Rs. 15,766/- with respect to cases where From No. 15G/15H were not submitted to the CIT(TDS), Chandigarh on or before 7th day of week, next following the month in which declaration is furnsiehd him (Sec. 197A and note 28C).
The appellant craves leave to add, alter, amend and / or, modify any of the grounds of appeal
at or before the hearing of the appeal. 2.1 In other 05 Appeals, identical issues are involved and similar grounds have been raised, the only difference is in the figures involved, hence, the grounds are reproduced here for the sake of brevity.
3. During the hearing, A.R. of the assessee has stated that the tax effect in all 06 cases are below the prescribed limit, hence, he requested that all the 06 appeals of the Revenue may be dismissed. On the contrary, Ld. DR relied upon the order of the AO. 4.
5. We have heard both the parties and perused the records. After perusing the records, we find that tax effect in all the Revenue appeals is below the limit of Rs. 10 lacs, as fixed by the CBDT and, therefore, the Department Appeals are not maintainable, in view of the Circular No. 21/2015 dated 10th December, 2015 issued vide F.No. 279/Misc. 142/2007-ITJ (Pt.) by the CBDT. For the sake of convenience, the relevant para nos. 3 & 10 of the aforesaid CBDT’s Circular are 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: Monetary Limit (in S No Appeals in Income-tax matters Rs) 1 Before Appellate Tribunal 10,00,000/- 2 Before High Court 20,00,000/- 3 Before Supreme Court 25,00,000/- 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.
This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/ Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed.” 6. It is not in dispute that the Board’s instruction or directions issued to the income- tax authorities are binding on those authorities, therefore, the Department should have withdrawn/ not pressed the present Appeal, in view of the aforesaid instructions since the tax effect in the instant Appeal is less than the amount of Rs. 10 lacs, prescribed in the above said CBDT’s Instructions. Keeping in view the CBDT Instruction No. 21/2015 dated 10th December, 2015, 7. we are of the view that the Revenue should have withdrawn/ not pressed the instant appeal before the Tribunal. We are also of the view that the said Instructions are applicable for the pending appeals and appeals to be filed henceforth in Tribunal. Accordingly, the Revenue Appeal s are dismissed.
In the result, all the 06 Revenue Appeals stand dismissed. Order pronounced on 25/09/2017.