Assessment Year: 2014-15
Appellant: ITO Ward – 5, Sonipat
Respondent: Ram Phal S/o Fathe Singh, Sonipat
Date of Hearing: 23/08/2019
Date of Pronouncement: 23/08/2019
PER BENCH:
These are the appeals filed by the department against the order of the respective Ld. CIT(A) for the respective assessment years.
At the outset of the hearing itself, the ld. Sr. DR 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.
Now there is a latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein the CBDT has further enhanced the monetary limit for filing of appeal by the Department before the Income Tax Appellate Tribunal from Rs. 20 lacs to Rs. 50 lacs. The said circular also makes reference to the earlier Circular No. 3/2018 dated 11.7.2018 and specially states that as a step towards further management of litigation, the Board has decided to enhance the monetary limit for filing of the appeals. This circular is not in supersession of the earlier circular but only amends the monetary limits as well as gives clarification with regard to paragraph 5 of the earlier circular. This inter alia means that all the other conditions mentioned in the earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that is, it will apply to all the pending appeals. For the sake of ready reference, the latest circular is reproduced hereunder:
“F. No.279/Misc. 142/2007-ITJ(Pt.)
Government of India
Ministry of Finance
Department of Revenue
Central Board Direct Taxes
Judicial Section
New Delhi. 8th August 2019
Subject: – Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court – Amendment to Circular 3 of 2018 – Measures for reducing litigation.-
Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed.
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 years 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 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.”
Further, CBDT vide circular dated 20th August, 2019 F. No. 279/19-93/2018-ITJ has clarified that it will apply to all pending appeals. Thus, in view of the aforesaid circular, the appeal of the Revenue is dismissed as non-maintainable because tax effect is below Rs. 50 lakhs.
In the result, appeals filed by the Revenue are dismissed.
Order pronounced in the Open Court on 23rd August, 2019.
sd/-
(G.S. PANNU)
VICE PRESIDENT
sd/-
(JUSTICE P.P. BHATT)
PRESIDENT
VK.
Copy forwarded to:
ASSISTANT REGISTRAR
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI
Sl. No. | ITA/IT(SS) A No./C.O. | Asstt. Year | Name of Appellant | Name of Respondent | PAN | Name of AR |
---|---|---|---|---|---|---|
1 | 4729/Del-2019 | 2014-15 | ITO, Ward -5, Sonipat | Richpal Singh | DOQPS4133R | — |
2 | 4730/Del-2019 | 2014-15 | ITO, Ward – 5, Sonipat | Ram Phal | ANSPP3735A | — |
3 | 4732/Del-2019 | 2014-15 | ITO, Ward-5, Sonipat | Rohtash | AWHPR5212J | — |
4 | 1702/Del-2019 | 2015-16 | DCIT Circle – 5 (2), New Delhi | Carlson Hospitality Marketing (India) Pvt. Ltd. | AABCC5374K | — |
5 | 2257/Del-2019 | 2015-16 | ITO, Ward – 61 (1), New Delhi | Ekta Kalra | ARFPK8162K | — |
6 | 3818/Del-2019 | 2013-14 | ACIT, Circle – 7 (1), New Delhi | DLK Design Pvt. Ltd. | AACCD7292C | Shri Saurav Rohatgi CA |
7 | 4499/Del-2019 | 2012-13 | JCIT (OSD), Central Circle-1, Noida | Chanda Ram | BXEPR4414D | Shri Deepesh Garg, Adv. Mr. Pulkit Advani, Adv. |
8 | 4511/Del-2019 | 2013-14 | JCIT (OSD), Central Circle-1, Noida | Dinesh Kumar Tyagi | ADQPT4982M | Shri Deepesh Garg, Adv. Mr. Pulkit Advani, Adv. |
9 | 4683/Del-2019 | 2009-10 | ITO, Ward-59 (3), New Delhi | Dewan Bal Krishan | AAAPK8077H | — |
10 | 4738/Del-2019 | 2014-15 | Addl. CIT Special Range-3, New Delhi | Engineering Projects India Ltd. | AAACE0061C | Shir Tarandeep Singh, Adv. |
11 | 4992/Del/2019 | 2015-16 | ITO, Ward-8 (1), New Delhi | Eclat Lifestyle Pvt. Ltd. | AABCE7793E | — |
12 | 169/Del/2019 | 2013-14 | ACIT, Circle- 30 (1), New Delhi | Continental Foundation Joint Venture | AAAAC0084D | — |
13 | 261/Del/2019 | 2013-14 | DCIT, Circle – 5 (2), New Delhi | Central Warehousing Corporation | AAACC1206D | Shri V. Raja Kumar Adv. |
14 | 262/Del/2019 | 2014-15 | DCIT, Circle 5(2), New Delhi | Central Warehousing Corporation | AAACC1206D | Shri V. Raja Kumar Adv. |
15 | 1024/Del/2019 | 2013-14 | DCIT, Circle 1(1), New Delhi | Diamond Educational & Welfare Society | AAATD0902A | — |
16 | 1203/Del/2019 | 2015-16 | JCIT (OSD), New Delhi | Fortune Infraheight Pvt. Ltd. | AABCF3466B | — |
17 | 1634/Del/2019 | 2013-14 | ACIT, Central Circle – 28, New Delhi | DPAG Infraprojects Pvt. Ltd. | AADCD5961B | — |
18 | 2365/Del/2019 | 2009-10 | ITO, Ward – 3 (4), Noida | Shobit Kumar Arora | AAQPA9744H | — |
19 | 2746/Del/2019 | 2015-16 | ACIT (International Taxation) Circle – 3 (1) (2), New Delhi | SMS Mevac UK Ltd | AAMCS7193M | — |
20 | 2747/Del/2019 | 2013-14 | ACIT, International Taxation Circle – 3 (1) (2), New Delhi | Springer Customer Service Centre GMBH | AASCS1092B | Yash Varmani, Adv. |
21 | 3866/Del/2019 | 2014-15 | ACIT Special Range-8, New Delhi | SRL Limited | AAACS2809J | — |
22 | 4286/Del/2019 | 2013-14 | DCIT Central Circle – 13 New Delhi | Sunvision Agencies Pvt. Ltd. | AAMCS6997H | — |
23 | 4625/Del/2019 | 2012-13 | ACIT, Circle – 24 (1), New Delhi | SNC Lavalin Infrastructure Pvt Ltd | AAACS0950L | — |
24 | 4844/Del/2019 | 2014-15 | Addl. CIT Special Range-8, New Delhi | Shri Lal Mahal Ltd | AAECS5326C | — |
25 | 4854/Del/2019 | 2015-16 | ACIT, Circle – 24 (1), New Delhi | South Delhi Vaults & Credits Ltd | AAACS1195H | — |
26 | 4855/Del/2019 | 2012-13 | DCIT, Circle – 24 (2), New Delhi | Sungroup Enterprises Pvt Ltd | AAGCS8628B | — |
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