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 AhmedWard-1, through Legal Heirs Smt.Saharanpur. [vs. Mushyada Begum, S/Shri Mohd. Azhar, (Appellant) Athar and Moyeen, 1/142, Mohalla Qureshian, Saharanpur.
For Revenue : Shri Prakash Dubey, Sr. DR For Assessee : Shri Premjit Singh Kashyap, C.A.
Date of Hearing : 21.01.2021Date of Pronouncement : 21.01.2021
PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against
the Order of the Ld. CIT(A), Muzaffarnagar, Dated05.03.2013, 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specified tax limit may be withdrawn/not pressed by the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
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
5. In the result, appeal of the Department
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 MEMBERDelhi, Dated 21st January, 2021
1. The appellant2. The respondent3. CIT(A) concerned4. CIT concerned5. D.R. ITAT ‘C’ Bench, Delhi6. Guard File.
// BY Order //
Assistant Registrar : ITAT Delhi Benches : Delhi.