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 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate

The Income Tax Officer, Ward 1, Saharanpur. Vs. Shri Ishtiyaque Ahmed through Legal Heirs Smt. Mushyada Begum, S/Shri Mohd. Azhar, Athar and Moyeen, 1/142, Mohalla Qureshian, Saharanpur
January, 22nd 2021

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “C” : DELHI

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND

SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER

ITA.No.3568/Del./2013
Assessment Year 2009-2010

The Income Tax Officer, Shri Ishtiyaque Ahmed
Ward-1, through Legal Heirs Smt.
Saharanpur. [vs. Mushyada Begum,
S/Shri Mohd. Azhar,
(Appellant) Athar and Moyeen,
1/142, Mohalla
Qureshian,
Saharanpur.

(Respondent)

For Revenue : Shri Prakash Dubey, Sr. DR
For Assessee : Shri Premjit Singh Kashyap, C.A.

Date of Hearing : 21.01.2021
Date of Pronouncement : 21.01.2021

ORDER

 

PER BHAVNESH SAINI, J.M.
This appeal by Revenue has been directed against

the Order of the Ld. CIT(A), Muzaffarnagar, Dated
05.03.2013, for the A.Y. 2009-2010.
2

ITA.No.3568/Del./2013
Shri Ishtiyaque Ahmed, Saharanpur.

2. We have heard the Learned Representatives of

both the parties through video conferencing and perused

the material on record.

3. Admittedly, the tax effect in the Departmental

Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018

Dated 11th July, 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specified tax limit may be withdrawn/not pressed by the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
3

ITA.No.3568/Del./2013
Shri Ishtiyaque Ahmed, Saharanpur.

been enhanced to Rs.50 lakhs. Since Circular No.17/2019

Dated 08.08.2019 have been issued to amend its earlier

Circular No.3/2018 (supra), therefore, all the conditions of

earlier Circular No.3/2018 shall apply accordingly.

4. The Ld. D.R. in view of the above Board’s

Circulars did not press the Departmental Appeal. The case

of the Department would not fall in the exceptions provided

in the above Board Circulars. In the result, the

Departmental appeal is not maintainable as the appeal is

filed against the Board instructions referred to above and

therefore, the appeal of the Department is liable to be

dismissed.

5. In the result, appeal of the Department

dismissed.

6. In the result, appeal of the Revenue dismissed.

Order pronounced in the open Court.

Sd/- Sd/-
(B.R.R. KUMAR) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 21st January, 2021

VBP/-
4

ITA.No.3568/Del./2013
Shri Ishtiyaque Ahmed, Saharanpur.

Copy to

1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT ‘C’ Bench, Delhi
6. Guard File.

// BY Order //

Assistant Registrar : ITAT Delhi Benches :
Delhi.

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