IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "E": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA.Nos.3435 & 3436/Del./2017
Assessment Years 2011-2012 & 2012-2013
Smt. Mahi Preet Kaur,
The Income Tax Officer, B-24, Ganesh Nagar,
Ward-58(2), vs., Pandav Nagar,
New Delhi. Delhi 110 092.
PAN ASKPK3020G
(Appellant) (Respondent)
For Revenue : Shri Atiq Ahmad, Sr. D.R.
For Assessee : -None-
Date of Hearing : 16.09.2019
Date of Pronouncement : 16.09.2019
ORDER
PER BHAVNESH SAINI, J.M.
Both the appeals by the Revenue are directed
against the order of Ld. CIT(A)-19, New Delhi, Dated 17th
March, 2017 for the A.Ys. 2011-2012 and 2012-2013,
challenging the deletion of addition of Rs.99,23,454/- and
deleting addition of Rs.62,11,221/- and Rs.56,86,669/-
respectively in both the years.
2
ITA.Nos.3435 & 3436/Del./2017
Smt. Mahi Preet Kaur, Delhi.
2. Admittedly, the tax effect in the Departmental
Appeals are less than Rs.50 lakhs. Vide Circular No.3/2018
Dated 11thJuly, 2018 issued by CBDT under section 268A of
the I.T. Act, it has been directed that the Department shall
not file appeal before the Tribunal in case where the tax
effect does not exceed the monetary limit of Rs.20 lakhs. It
is also directed that this instruction will apply
retrospectively to pending appeals and appeals to be filed
henceforth in the Tribunal. Pending appeals below the
specified tax limit may be withdrawn/not pressed by the
Department. The CBDT Vide Circular No.17/2019 Dated
08.08.2019 amended the earlier Circular No.3/2018 (supra)
whereby it has been directed that monetary limit for filing
the Departmental appeal in Income Tax Cases may be
enhanced further through this amendment in para-3 of the
Circular mentioned above and accordingly, the monetary
limit for filing the appeal before the Appellate Tribunal have
been enhanced to Rs.50 lakhs. Since Circular No.17/2019
Dated 08.08.2019 have been issued to amend its earlier
3
ITA.Nos.3435 & 3436/Del./2017
Smt. Mahi Preet Kaur, Delhi.
Circular No.3/2018 (supra), therefore, all the conditions of
earlier Circular No.3/2018 shall apply accordingly.
3. The Ld. D.R. in view of the above Board's
Circulars did not press the Departmental Appeals. The
cases of the Department would not fall in the exceptions
provided in the above Board Circulars. In the result, the
Departmental appeals are not maintainable as the appeals
are filed against the Board instructions referred to above
and therefore, the appeals of the Department are liable to be
dismissed.
5. In the result, appeals of the Department are
dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(O.P. KANT) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 16th September, 2019
VBP/-
4
ITA.Nos.3435 & 3436/Del./2017
Smt. Mahi Preet Kaur, Delhi.
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "E" Bench
6. Guard File
// BY Order //
Asst. Registrar : ITAT Delhi Benches :
Delhi.
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