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The A.C.I.T. Central Circle 26 New Delhi. Vs. M/s Mayfield Projects C Block, Site Office Near Hanuman Mandir Mayfield Garden, Sector - 50 Gurgaon, Haryana
December, 10th 2019
                                   1


    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.
                                    2


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
                                3


      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/-
                               4


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."
                                       5


           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."
                                  6


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
                                        7


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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