IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "C": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA.No.3204/Del./2016
Assessment Year 2010-2011
The ACIT, M/s. Godwin Construction
Central Circle, Pvt. Ltd., A-151, Defence
Meerut. vs., Colony, Meerut.
PAN AAEFG1843R
(Appellant) (Respondent)
For Revenue : Shri S.S. Rana, CIT-D.R.
For Assessee : Shri Sanjiv Sapra, C.A.
Date of Hearing : 03.10.2019
Date of Pronouncement : 03.10.2019
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Revenue has been directed against
the Order of the Ld. CIT(A)-IV, Kanpur, Dated 03.03.2016
for the A.Y. 2010-2011, challenging the deletion of addition
of Rs.70 lakhs.
2. Admittedly, the tax effect in the Departmental
Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018
2
ITA.No.3204/Del./2016 M/s. Godwin
Construction Pvt. Ltd., Meerut.
Dated 11th July, 2018 issued by CBDT under section 268A
of the I.T. Act, it has been directed that the Department
shall not file appeal before the Tribunal in case where the
tax effect does not exceed the monetary limit of Rs.20 lakhs.
It is also directed that this instruction will apply
retrospectively to pending appeals and appeals to be filed
henceforth in the Tribunal. Pending appeals below the
specified tax limit may be withdrawn/not pressed by the
Department. The CBDT Vide Circular No.17/2019 Dated
08.08.2019 amended the earlier Circular No.3/2018 (supra)
whereby it has been directed that monetary limit for filing
the Departmental appeal in Income Tax Cases may be
enhanced further through this amendment in para-3 of the
Circular mentioned above and accordingly, the monetary
limit for filing the appeal before the Appellate Tribunal have
been enhanced to Rs.50 lakhs. Since Circular No.17/2019
Dated 08.08.2019 have been issued to amend its earlier
Circular No.3/2018 (supra), therefore, all the conditions of
earlier Circular No.3/2018 shall apply accordingly.
3
ITA.No.3204/Del./2016 M/s. Godwin
Construction Pvt. Ltd., Meerut.
3. The Ld. D.R. in view of the above Board's
Circulars did not press the Departmental Appeal. The case
of the Department would not fall in the exceptions provided
in the above Board Circulars. In the result, the
Departmental appeal is not maintainable as the appeal is
filed against the Board instructions referred to above and
therefore, the appeal of the Department is liable to be
dismissed.
4. In the result, appeal of the Department
dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(PRASHANT MAHARISHI) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 03 October, 2019
rd
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "C" Bench
6. Guard File
// BY Order //
Asst. Registrar : ITAT Delhi Benches : Delhi.
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