INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "C": NEW DELHI
BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
AND
SHRI K.N.CHARY, JUDICIAL MEMBER
ITA No. 2865/Del/2016
(Assessment Year: 2011-12)
DCIT, Vs. Bijnor Urban Co-operative Bank
Circle-Najibabad, Wahid Nagar, Ltd, Civil Lines,
Najibabad Bijnor
PAN: AAAT1031B
(Appellant) (Respondent)
Revenue by : Shri Amit Katoch, Sr. DR
Assessee by: Shri Piyush Kaushik, Adv
Date of Hearing 13/08/2019
Date of pronouncement 16/08/2019
ITA No. 3691/Del/2014
(Assessment Year: 2009-10)
DCIT, Vs. Coperian Ideal P Ltd,
Circle-3(1), 402, Hemkunt Tower, 98,
New Delhi Nehru Place, New Delhi
PAN: AACCC3990N
(Appellant) (Respondent)
Revenue by : Ms. Ashima Nev, Sr. DR
Assessee by: Shri Sanat Kaporr, Adv
Date of Hearing 13/08/2019
Date of pronouncement 16/08/2019
ITA No. 3754 & 278/Del/2016
(Assessment Year: 2011-12)
Income Tax Officer, Vs. Tejwan Singh Sabharwal,
Ward-35(5), Prop S. Harbans Singh
New Delhi Sabharwal & Sons, 301,
Guru Nanak Auto Market,
Kashmere Gate, Delhi
PAN: BKJPS9722B
(Appellant) (Respondent)
Revenue by : Shri Amit Katoch, Sr. DR
Assessee by: Shri Sfnsay Nath, CA
Date of Hearing 13/08/2019
Date of pronouncement 16/08/2019
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ITA No. 4272/Del/2016
(Assessment Year: 2003-04)
Income Tax Officer, Vs. Capital & Concept Advisors
Ward-5(3), Pvt. Ltd,
New Delhi 204, 3 Floor, Kalyan Vihar,
rd
New Delhi
PAN: AABCC3689F
(Appellant) (Respondent)
Revenue by : Ms. Ashmia Neb, Sr. DR
Assessee by: None
Date of Hearing 14/08/2019
Date of pronouncement 19/08/2019
ITA No. 4258/Del/2016
(Assessment Year: 2012-13)
DCIT(Exemption) Vs. Centre for the Study of
Circle-1(1), Developing Societies,
New Delhi 29, Rajpur Road,
New Delhi
PAN: AAATC5038N
(Appellant) (Respondent)
Revenue by : Ms. Ashima Neb, Sr. DR
Assessee by: Shri R. Venkataraman, FCA
Date of Hearing 14/08/2019
Date of pronouncement 19/08/2019
ITA No. 4210, 4211 and 412/Del/2016
(Assessment Year: 2010-11 to 2012-13)
DCIT(E), Vs. Children's Book Trust,
Circle-1(1), Nehru House,
New Delhi 4, Bahadur Shah Zafar
Marg, New Delhi
PAN: AAATC0127C
(Appellant) (Respondent)
Revenue by : Shri Vinay Kumar Karan, CIT DR
Assessee by: Shri K.V.S.R Krishna, CA
Date of Hearing 14/08/2019
Date of pronouncement 19/08/2019
ITA No. 4241/Del/2013
(Assessment Year: 2007-08)
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ITO, Vs. Dwarkadhish Projects Pvt
Ward-10(4), ltd,
New Delhi 707, Goptal heights, Netaji
Subhash Place, Delhi
PAN: AACCD2654C
(Appellant) (Respondent)
CO No. 187/Del/2016
(In ITA No. 4241/Del/2013)
(Assessment Year: 2007-08)
Dwarkadhish Projects Pvt ltd, Vs. ITO,
707, Goptal heights, Netaji Ward-10(4),
Subhash Place, Delhi New Delhi
PAN: AACCD2654C
(Appellant) (Respondent)
Revenue by : Ms. Ashima Nev, Sr. DR
Assessee by: Shri Naveen ND Gupta, CA
Shri Ashu Goel, CA
Date of Hearing 13/08/2019
Date of pronouncement 19/08/2019
ITA No. 4041/Del/2013
(Assessment Year: 2007-08)
DCIT, Vs. Daawat Foods Ltd,
Central Circle-19, (previously Daawat Foods P
New Delhi Ltd), Unit No. 134, 1st Floor,
Rectangle I, Saket District
Centre, New Delhi
PAN: AACCD3698N
(Appellant) (Respondent)
Revenue by : Shri Vinay Kumar Karan, CIT DR
Assessee by: Shri Vibhu Gupta, CA
Date of Hearing 14/08/2019
Date of pronouncement 19/08/2019
ITA No. 4272/Del/2016
(Assessment Year: 2003-04)
Income Tax Officer, Vs. Capital & Concept Advisors
Ward-5(3), Pvt. Ltd,
New Delhi 204, 3 Floor, Kalyan Vihar,
rd
New Delhi
PAN: AABCC3689F
(Appellant) (Respondent)
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Revenue by : Ms. Ashmia Neb, Sr. DR
Assessee by: None
Date of Hearing 14/08/2019
Date of pronouncement 19/08/2019
ORDER
PER BENCH
1. These are the appeals filed by Department against the order of respective the ld CIT(A)-
for respective assessment Years.
2. At the outset of the hearing itself, the ld. ARs brought to our attention that CBDT vide
Circular No. 17/2019 dated 08th August 2019 has decided that the revenue would not
prefer any appeal before the Tribunal if the tax effect is less than Rs. 50 lakhs. Therefore,
he pleaded that the appeal of the revenue be decided as per the Instruction of the CBDT.
3. The ld DRs vehemently objected to the same and submitted that it applies prospectively
and not to pending appeals.
4. We have heard the contention of rival parties and perused the material on record. We find
that the CBDT vide Circular No. 17/2019 dated 08th August 2019 has enhanced the
monetary limit for filing the appeal by the department before Income Tax Appellate
Tribunal, Hon'ble High Courts and Hon'ble Supreme Court. The relevant para of the
aforesaid circular is reproduced as under :-
"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 Income-tax 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
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 y ears 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
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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."
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."
5. We find that the tax effect involves in the appeal of the Revenue is below Rs. 50 lakhs.
There is no dispute that the Board's instructions or directions issued to the Income -tax
authorities are binding on those authorities, therefore, the Department should have
withdrawn/not pressed the present appeal in view of the aforesaid instruction since the tax
effect in the instant appeal is less than the amount of Rs. 50 lakhs. The issue of
applicability of the above circular to pending appeals has been decided by the coordinate
bench in Dinesh Madhavlal Patel [TS-469-ITAT-2019(Ahd)] 2019-TIOL-1556-ITAT-AHM
dated 14 Augut 2019 .
5. In view of the above, Circular No. 17/2019 dated 08/08/2019 will apply to all pending
appeals. Therefore the precedent, it is held that the appeal is not maintainable in the
instant case as the tax effect is less than Rs. 50 lakhs. Accordingly, it is held that appeal
filed by the revenue is not maintainable. We also hastened to add that certain times
instances stated in para No. 10 of the CBDT Circular No. 3/2018 dated 11.07.2018 is not
discernable from the assessment and appellate orders, therefore, in such cases, we also
give liberty to revenue that if such instances comes to their notice than , revenue may file
miscellaneous application with such evidences.
6. In the result, appeal filed by the department is dismissed.
Order pronounced in the open court on 19/08/2019.
-Sd/- -Sd/-
(K.N.CHARY) (PRASHANT MAHARISHI)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 19/08/2019
A K Keot
Copy forwarded to
1. Applicant
2. Respondent
3. CIT
4. CIT (A)
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
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