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ITO Ward-1(1) Aayakar Bhawan, Bhainsali Ground Meerut Vs. Arihant Publications (India) Pvt. Ltd. 24-26, Kalindi Colony T.P. Naga Meerut
January, 13th 2016
                           1                          ITA NO. 3608/DEL/2012

                       I.T.A .No.-3608/DEL/2012
                     (ASSESSMENT YEAR-2009-10)

      ITO                                 vs     Arihant Publications (India)
      Ward-1(1)                                  Pvt. Ltd.
      Aayakar Bhawan, Bhainsali Ground           24-26, Kalindi Colony
      Meerut                                     T.P. Naga
      (APPELLANT)                                AAECA7236R

                Appellant by    Sh. K. K. Jaiswal, DR
                Respondent by   Shri Saubhagya Agarwal,

                     Date of Hearing           08.01.2016
                  Date of Pronouncement


      This appeal is filed by the revenue against the order dated
23/04/2012, passed by the ld. CIT(A)-Meerut, relating to A.Y. 2009-

2.    The Ld. DR as well as the Ld. AR submitted that the tax effect
involved in the present appeal is less than 10,00,000/-.
                            2                     ITA NO. 3608/DEL/2012

3.   CBDT Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated
10th December, 2015, in Para 3, 7 and 10 reads as under:

     3.     Henceforth, appeals/SLPs shall not be filed in cases
     where the tax effect does not exceed the monetary limits given

      S No.      Appeals in Income-tax matters Monetary Limit (in Rs)
              1 Before Appellate Tribunal            10,00,000/-
              2 Before High Court                    20,00,000/-
              3 Before Supreme Court                 25,00,000/-


     7.     In the past, a number of instances have come to the notice
     of the Board, whereby an assessee has claimed relief from the
     Tribunal or the Court only on the ground that the Department
     has implicitly accepted the decision of the Tribunal or Court in
     the case of the assessee for any other assessment year or in the
     case of any other assessee for the same or any other
     assessment year, by not filing an appeal on the same disputed
     issues. The Departmental representative/counsels must make
     every effort to bring to the notice of the Tribunal or the Court
     that the appeal in such cases was not filed or not admitted only
     for the reason of the tax effect being less that the specified
     monetary limit and, therefore, no inference should be drawn
     that the decisions rendered therein were acceptable to the
                                3                          ITA NO. 3608/DEL/2012

     Department.          Accordingly, they should impress upon the
     Tribunal or the Court that such cases do not have any precedent
     value. a the evidence of not filing appeal due to this instruction
     may have to be produced in courts, the judicial folders in the
     office of CsIT must be maintained in a systemic manner for easy


     10.       This instruction will apply retrospectively to pending
     appeals       and    appeals    to   be    filed   henceforth        in   High
     Courts/Tribunals. Pending appeals below the specified tax
     limits in para 3 above may be withdrawn/ not pressed. Appeals
     before the Supreme Court will be governed by the instructions
     on this subject, operative at the time when such appeal was

4.   Thus, this being a pending appeal is covered by the CBDT
Circular No. F. No. 279/ Misc.142/207 ITJ(Pt) dated 10th December,
2015. The Ld. DR submitted that this appeal be dismissed as not

5.   Considering         the   submissions     of   both     the    parties,       the
Revenue's appeal is dismissed as not pressed. However, this
dismissal of Revenue's appeal will not hold as precedence in
subsequent proceedings.
                             4                           ITA NO. 3608/DEL/2012

6.   In result, the appeal is dismissed as not pressed by the

The order is pronounced in the open court on 12th        of January, 2016.

         Sd/-                                                     Sd/-
(J. SUDHAKAR REDDY)                                      (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER                                          JUDICIAL MEMBER

Dated:    12/01/2016

R. Naheed *

Copy forwarded to:

1.                        Appellant
2.                        Respondent
3.                        CIT
4.                        CIT(Appeals)
5.                        DR: ITAT
                                                       ASSISTANT REGISTRAR

                                                     ITAT NEW DELHI


1.   Draft dictated on                                  PS

2.   Draft placed before author                         PS

3.   Draft proposed & placed before          .2016      JM/AM
     the second member
                                 5                           ITA NO. 3608/DEL/2012

4.    Draft  discussed/approved           by                 JM/AM
      Second Member.

5.    Approved   Draft   comes       to   the    .01.2016    PS/PS

6.    Kept for pronouncement on                              PS

7.    File sent to the Bench Clerk                           PS

8.    Date on which file goes to the AR

9.    Date on which file goes to the
      Head Clerk.

10.   Date of dispatch of Order.
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