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IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `E' BENCH,
NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No. 5161/DEL/2016
[A.Y 2008-09]
The A.C.I.T. Vs. M/s Mayfield Projects
Central Circle 26 C Block, Site Office
New Delhi. Near Hanuman Mandir
Mayfield Garden, Sector - 50
Gurgaon, Haryana
PAN: AAAAM 3127 D
(Applicant) (Respondent)
Assessee By : None
Department By : Ms. Pramita M. Biswas, CIT-DR
Date of Hearing : 10.12.2019
Date of Pronouncement : 10.12.2019
ORDER
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the Revenue is preferred against the order of the
Commissioner of Income Tax [Appeals] - 29, New Delhi dated
21.06.2016 pertaining to assessment year 2008-09.
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2. A perusal of the grievance of the revenue shows that the tax
effect would be less than Rs. 50 lakhs and hence the appeal has to be
dismissed in the light of the CBDT Circular No. 17/2019 dated
08.08.2019.
3. The ld. DR vehemently stated that this Circular in not applicable
to the existing appeals as it is prospective in nature.
4. In our considered opinion, the language of the Circular 17/2019
dated 08.08.2019 clearly shows that it has referred to the earlier
Circular 3/2018 and its amendment dated 20.08.2018 vide which
monetary limit for filing of Income tax appeals by the department
before the ITAT, Hon'ble High Court, SLP/and appeals before the
Hon'ble Supreme Court have been specified. It would be pertinent to
refer to the Circular No. 17/2019 which reads as under:
"Circular No. 17/2019
New Delhi. 8th August 2019
Subject: - Further Enhancement of Monetary limits for
filing of appeals by the Department before Income Tax
Appellate Tribunal, High Courts and SLPs/appeals
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before Supreme Court - Amendment to Circular 3 of
2018 - Measures for reducing litigation.-
Reference is invited to the Circular No.3 of2018 dated
11.07.2018 (the Circular) of Central Board of Direct Taxes
(the Board) and its amendment dated 20th August. 2018 vide
which monetary limits for filing of income tax appeals by the
Department before Income Tax Appellate Tribunal. High
Courts and SLPs/appeals before Supreme Court have been
specified. Representation has also been received that an
anomaly in the said circular at para 5 may be removed.
2. As a step towards further management of litigation. it has
been decided by the Board that monetary limits for filing of
appeals in income-tax cases be enhanced further through
amendment in Para 3 of the Circular mentioned above and
accordingly, the table for monetary limits specified in Para 3
of the Circular shall read as follows:
S.No. Appeals/SLPs in IT matters Monetary Limit (Rs.)
1. Before Appellate Tribunal 50,00,000/-
2. Before High Court 1,00.00.000/-
3. Before Supreme Court 2.00.00,000/-
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3. Further, with a view to provide parity in filing of appeals in
scenarios where separate order is passed by higher appellate
authorities for each assessment year vis-a-vis where composite
order for more than one assessment years is passed. para 5 of
the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect
separately for every assessment year in respect of the
disputed issues in the case of every assessee. If, in the
case of an assessee, the disputed issues arise in more than
one assessment year, appeal can be filed in respect of such
assessment year or years in which the tax effect in respect
of the disputed issues exceeds the monetary limit specified
in para 3. No appeal shall be filed in respect of an
assessment year or years in which the tax effect is less
than the monetary limit specified in para 3. Further, even in
the case of composite order of any High Court or appellate
authority which involves more than one assessment year and
common issues in more than one assessment year, no appeal
shall be filed in respect of an assessment year or years in
which the tax effect is less than the monetary limit
specified in para 3. In case where a composite order/
judgement involves more than one assessee. each assessee
shall be dealt with separately."
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4. The said modifications shall come into effect from the
date of issue of this Circular.
5. The same may be brought to the notice of all concerned.
6. This issues under section 268A of the Income-tax Act,
1961.
7. Hindi version will follow. "
5. As mentioned elsewhere by Circular 17/2019, the CBDT has
further enhanced the monetary limit for filing of appeals and the same
is amendment to Circular 3/2018. We find that Clause 13 of Circular
3/2018 reads as under:
"The Circular will apply to SLPs/appeals/cross objections
/references to be filed henceforth in Hon'ble Supreme
Court/Tribunal and it shall also apply retrospectively to pending
SLPs/appeals/cross objections/references. Pending appeals
below the specified tax limits in para 3 above may be
withdrawn/not pressed."
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6. In light of the above, we are of the considered opinion that
Circular No. 17/2019 shall also apply retrospectively to pending
appeals. In that view of the matter, the appeal filed by the Revenue
stands dismissed.
7. In the result, the appeal of the Revenue in ITA No.
5161/DEL/2016 is dismissed.
The order is pronounced in the open court on 10.12.2019.
Sd/- Sd/-
[SUCHITRA KAMBLE] [N.K. BILLAIYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 10th December, 2019
VL/
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar,
ITAT, New Delhi
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Date of dictation
Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the Other
Member
Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.PS/PS
Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
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
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