DCIT, CC- 25, NEW DELHI vs. JAI SINGH, NEW DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the CBDT's circular enhancing the monetary limit for appeals to Rs. 50 lakhs applies to pending appeals. Therefore, the Revenue's appeals were dismissed as non-maintainable due to the tax effect being below the revised limit.
What were the facts?
The Revenue filed appeals against the CIT(A)'s order for assessment years 2013-14 and 2014-15. The appeals were filed prior to the enhancement of the monetary limit for filing appeals by the CBDT.
What were the issues?
Whether CBDT circulars enhancing monetary limits for appeals apply to pending appeals before the Tribunal and if the Revenue's appeals are maintainable based on the tax effect.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,
Before: SHRI O. P. KANT & SHRI K. N. CHARY
These two appeals by the Revenue are directed against common order dated 28.04.2017 passed by Commissioner of Income-tax (Appeals)-29, New Delhi, for assessment years 2013-14 and 2014-15.
At the outset, the learned Sr. DR brought to our attention that CBDT, vide Circular No. 17/2019 dated 08th August, 2019, has decided that the Revenue would not prefer any appeal before the 1 Tribunal, if the tax effect is less than Rs.50 lakhs. Therefore, he pleaded that the appeal of the Revenue be decided as per the Instruction of the CBDT.
We have heard both the parties through Video Conferencing and perused the relevant record. We find that the CBDT vide Circular No. 17/2019 dated 08.08.2019, has enhanced the monetary limit for filing of appeals by the Department before the Income Tax Appellate Tribunal from Rs.20 lakhs to Rs.50 lakhs. The said circular also makes reference to the earlier Circular No. 3/2018, dated 11.7.2018 and, especially states that as a step towards further management of litigation, the Board has decided to enhance the monetary limit for filing of the appeals. This circular is not in supersession of the earlier circular but only amends the monetary limits as well as gives clarification with regard to paragraph 5 of the earlier circular. This, inter alia, means that all the other conditions mentioned in the earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that, it will apply to all the pending appeals.
Further, CBDT vide Circular dated 20th August, 2019 (F. No. 279/19-93/2018-ITJ), has clarified that it will apply to all pending appeals. Thus, in view of the aforesaid circular, the appeals of the Revenue are dismissed as non-maintainable as the tax effect involved in the appeals are below Rs.50 lakhs. However, it is made clear that the Department is at liberty to file Miscellaneous Application for recalling of the order, if the tax effect is found to be more than the prescribed limit of Rs.50,00,000/- or any of the conditions etc., as available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out.
In the result, both the appeals of Revenue are dismissed.
ced in the open court on 8th February, 2021 Order pronoun Order pronounced in the open court on Order pronoun Order pronoun ced in the open court on ced in the open court on February, 2021 February, 2021 February, 2021
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