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DCIT, Circle-Najibabad, Wahid Nagar, Najibabad Vs. Bijnor Urban Co-operative Bank Ltd, Civil Lines, Bijnor
August, 19th 2019
                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

                                                                             Page | 1
                   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)


                                                                 Page | 2
           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)


                                                                       Page | 3
                  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

                                                                                              Page | 4
                         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




                                                                                               Page | 5

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