ACIT vs. Harman Singh Dhingra/ I.T.A.No.4670/Del/2016/A.Y.2013-14 Page 1 of 4


                IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH "C" New Delhi

           BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
                                 AND
               MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

                       ../ .I.T.A No.4670/Del/2016
                       Š Š/Assessment Year:2013-14

 ACIT                                              Harman Singh Dhingra
 Central Circle-8,                                Vs. 85, Gold Link,
 Room No. 333                                         New Delhi.
 ARA Centre,
 Jhandewalan Extn.,
 New Delhi.
         Appellant                                                Â/Respondent
 PAN No. AADPD4472E


 Šå /Revenue by                           Ms. Shefali Swaroop. Sr. DR
 Ö /Assessee by                           Shri Arun Kishore, CA

  / Date of hearing:
                                                  25.11.2019
 /Pronouncement on                               25.11.2019

                                        /O R D E R

PER N.K. BILLAIYA, A.M.

1.   This appeal filed by the Revenue against the impugned order dated

30.06.2016 passed by the Ld. CIT(Appeals)-24, New Delhi in relation to

assessment year 2013-14 on the following grounds:

      1.    "The order of Ld. CIT(A) is not correct in law and facts.
      2.    On the facts and circumstances of the case, the CIT(A)
            has erred in deleting the addition of Rs. 92,07,084/-
            made by the AO on account of unexplained jewellery
            found and seized during search.
            ACIT vs. Harman Singh Dhingra/ I.T.A.No.4670/Del/2016/A.Y.2013-14 Page 2 of 4







      3.    On the facts and circumstances of the case, the CIT(A)
            has erred in relying on the wealth-tax returns of 1989-90,
            having no details of jewellery for explaining the
            jewellery found and seized in FY 2012-13.
      4.    On the facts and circumstances of the case, the CIT(A)
            has erred in holding that circular no. 1916 dated
            11.05.1994 is liable for explaining the source of jewellery
            also, apart from being applicable to seizure of jewellery.
      5.    The appellant craves leave to add, amend any/all the
            ground of appeal before or during the course of hearing
            of the appeal."

2.    We have heard the learned CIT (D.R.), who has pointed out the tax

effect involved in this appeal, is below monetary limit prescribed by the

CBDT. We find that the CBDT vide Circular No.17/2019 dated 8th August

2019 [F.No.279/ Misc.142/ 2007-ITJ (Pt)] by amending para 3 of CBDT

Circular No.3/2018 dated 11.07.2018 has enhanced the monetary limit

for filing of appeal before Tribunal to Rs.50 lakhs and has also removed

the anomaly in para 5 of said Circular No. 3/2018. We find that the

present case does not fall within the exceptions clause 10 of said CBDT

Circular No. 3/2018. Therefore, the present appeal is not maintainable as

per above Circular No. 17/2019, hence dismissed. This Circular is

applicable to all pending appeals as clarified by CBDT letter dated

20.08.2019 [F. No. 279/Misc./M-93/2018-ITJ] and in the light of

judgment of Hon`ble Supreme Court in the case of Pr. CIT, Jaipur v.

Meenakshi Modi SLP (Civil) Diary No. 25076 of 2019-dated 16.08.2019

wherein the Hon`ble Supreme Court has dismissed the appeal of
                ACIT vs. Harman Singh Dhingra/ I.T.A.No.4670/Del/2016/A.Y.2013-14 Page 3 of 4


Revenue, as tax involved was less than Rs. 2 Crores.                                       However, the

Revenue is at liberty to approach to this Tribunal for recalling this order,

if it is comes to the notice of the AO that the tax effect is more than the

monetary limit provided under above Circular or the appeals is fall within

ambit of the exceptions provided under the said Circular.







3.     In the result, the appeal of the Revenue is stands dismissed.


       The order pronounced in the open court on 25.11.2019

          Sd/-                                                                  Sd/-
    (SUCHITRA KAMBLE)                                                        (N.K. BILLAIYA)
     JUDICIAL MEMBER                                                       ACCOUNTANT MEMBER
Dated: 25TH November, 2019
*Kavita Arora, Sr. PS

Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard
file of ITAT.

                                                                                                By order



                                     Assistant Registrar, ITAT: Delhi Benches-Delhi

Date of dictation                                                                25.11.2019
Date on which the typed draft is placed before the dictating                     25.11.2019
Member
Date on which the typed draft is placed before the Other Member                  25.11.2019
Date on which the approved draft comes to the Sr. PS/PS                          25.11.2019
Date on which the fair order is placed before the Dictating Member               25.11.2019
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS                         25.11.2019
Date on which the final order is uploaded on the website of ITAT                 25.11.2019
Date on which the file goes to the Bench Clerk                                   25.11.2019
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for
signature on the order
Date of dispatch of the Order
ACIT vs. Harman Singh Dhingra/ I.T.A.No.4670/Del/2016/A.Y.2013-14 Page 4 of 4