Income Tax Appellate Tribunal - Delhi
Sunil Kumar Aggarwal, New Delhi vs Acit, New Delhi on 3 October, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH 'G' : NEW DELHI)
BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA No.6250/Del./2015
(ASSESSMENT YEAR : 2011-12)
ACIT, Sunil Kumar Aggarwal
Circle -51 (1), vs. Plot No. 16A, Gali No. 3,
New Delhi. Anand Parbat Indl. Estate
New Delhi
(PAN : ACEPA8974F)
C.O. No. 408/Del./2015
(ASSESSMENT YEAR : 2011-12)
(Arising appeal No. 6250/Del/2015)
Sunil Kumar Aggarwal Vs. ACIT
Plot No. 16A, Gali No. 3, Circle-51(1)
Anand Parbat Indl. Estate
New Delhi New Delhi
(PAN : ACEPA8974F)
(APPELLANT) (RESPONDENT)
ASSESSEE BY : Ms. Kamal Sharma, Adv.
REVENUE BY : Shri Kaushlender Tiwari, Sr. DR
Date of Hearing : 25.09.2018
Date of Order : 03 .10.2018
ORDER
PER KULDIP SINGH, JUDICIAL MEMBER :
The Appellant, Assistant Commissioner of Income-tax, Circle 51 (1), New Delhi (hereinafter referred to as 'the revenue') by filing the present appeal sought to set aside the impugned order dated 2 ITA No.6250/Del./2015 21.09.2015 passed by the Commissioner of Income-tax (Appeals)- 17, New Delhi qua the assessment year 2011-12.
2. Perusal of the aforesaid appeal filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.3/2018 dated 11th July, 2018 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.20,00,000/- and this factual position has been fairly conceded by the Ld. D.R. The Ld. A.R. contended that the appeal of the Revenue may be dismissed in the light of CBDT Circular (supra).
3. We have heard the parties on the issue in controversy and perused the material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised and the relevant portion of the aforesaid circular is extracted as under:
"Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court-measures for reducing litigation-Reg.
Reference is invited to Board's Circular No. 21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court were specified.
2. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits 3 ITA No.6250/Del./2015 before Income Tax Appellate Tribunal and High Courts and SLPs/ appeals before Supreme Court keeping in view the monetary limits and conditions specified below.
3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:
Appeals/SLPs in Income-tax Monetary
S. No.
matters Limit (in Rs)
1 Before Appellate Tribunal 20,00,000/-
2 Before High Court 50,00,000/-
3 Before Supreme Court 1,00,00,000/-
It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.
......
12. It is clarified that the monetary limit of Rs. 20 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed. Filing of cross objections below the monetary limit may not be considered henceforth. Similarly, references to High Courts and SLPs/ appeals before Supreme Court below the monetary limit of Rs. 50 lakhs and Rs. 1 Crore respectively should be pursued for dismissal as withdrawn/ not pressed. References before High Court and SLPs/ appeals below these limits may not be considered henceforth.
13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.
14. The above may be brought to the notice of all concerned.
15. This issues under Section 268A of the Income-tax Act 1961......"
4. In view of the CBDT Circular No.3/2018 dated 11.07.2018 having retrospective effect and what has been discussed above, we 4 ITA No.6250/Del./2015 are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than Rs.20,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be covered by the revised guidelines issued by the CBDT vide letter F.No.279/Misc.142/2007-ITJ (Pt) dated 20th August, 2018, the Department shall be at liberty to seek recall of this order under relevant provisions of law.
5. In view of the fact that appeal in which Cross Objections are filed is dismissed due to low tax effect, cross objections filed by assessee has become infructuous, hence dismissed. Order pronounced in open court on this 3rd October, 2018.
Sd/- Sd/-
(PRASHANT MAHARISHI) (KULDIP SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 03/10/ 2018
BR
Copy forwarded to:
1.Appellant
2.Respondent
3.CIT
4.CIT(A)-XXVI, New Delhi.
5.CIT(ITAT), New Delhi.
AR, ITAT
NEW DELHI.
5 ITA No.6250/Del./2015
Date of dictation 27 .09.2018
Date on which the typed draft is placed before 28 .09.2018 the dictating Member Date on which the typed draft is placed before 03.10.2018 the Other Member Date on which the approved draft comes to the 03.10.2018 Sr. PS/PS Date on which the fair order is placed before 03.10.2018 the Dictating Member for pronouncement Date on which the fair order comes back to the 03.10.2018 Sr. PS/PS Date on which the final order is uploaded on 03.10.2018 the website of ITAT Date on which the file goes to the Bench Clerk 03.10.2018 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order