Income Tax Appellate Tribunal - Delhi
Atul Kumar Jain, Meerut vs Ito, Ward-1(1), Meerut on 19 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'A' NEW DELHI
BEFORE HON'BLE G.D.AGRAWAL, PRESIDENT
&
SHRI KULDIP SINGH, JUDICIAL MEMBER
Sl. ITA No. Appellant Respondent A.Y Assessee Revenue
No. By By
1. 2697/D/2018 ITO M/s. Anna 2010 None Sh. S.
Khatauli, Vikas Parishad, -11 Pal, Sr.
Muzaffarnagar Budhana Distt. DR
Muzaffarnagar
PAN :
AAAJG1547J
2. 1055/D/2018 DCIT, Central Anil Peshwari, 2013 None Sh. S.
Circle, Noida A-33, Sector-64, -14 Pal, Sr.
Noida DR
PAN :
AGLPP4296N
3. 3012/D/2018 DCIT, Circle- Applied Solar 2014 None Sh. S.
3(1), New Delhi Technologies -15 Pal, Sr.
(India) P. Ltd. DR
New Delhi PAN :
AAHCA4863F
4. 4108/D/2018 ITO, Ward-1(4) AHINSA 2008 None Sh. S.
New Delhi FINANCIAL -09 Pal, Sr.
SERVICES Pvt. DR
Ltd. , New Delhi
PAN :
AAACA6951H
5. 1847/D/2018 DCIT, Central Anil Kumar 2015 None Sh. S.
Circle, Sharma, 5/18, -16 Pal, Sr.
Dehradun Lord Krishna DR
Apartment,
PAN :
APJPS4144M
6. 222/D/2018 ITO (E) Alliance 2014 None Sh. S.
New Delhi Francaise De -15 Pal, Sr.
Delhi, PAN : DR
AABTA3939P
7. 3338/D/2018 ACIT, Circle- Abhisar 2006 None Sh. S.
64(1) Sharma, B-602, -07 Pal, Sr.
New Delhi Plot No. F-2, DR
The crescent
Apartments,Noi
da PAN:
AIGPS3840N
8. 508/D/2018 ITO, Ward- Indica 2010 None Sh. S.
12(2), New Industries Pvt. -11 Pal, Sr.
Delhi Ltd., New Delhi DR
PAN :
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
AAACI0233Q
9. 2753/D/2018 ACIT, Circle- Harvinder Singh 2013 None Sh. S.
62(1), New Saini, Prop. -14 Pal, Sr.
Delhi H.S.Buildtech,N DR
ew Delhi
10. 101/D/2018 DCIT, Circle- Harman Bawa 2013 None Sh. S.
11(1), New Pvt. Ltd. North -14 Pal, Sr.
Delhi West Avenue DR
Road, Punjabi
Bagh Extn. New
Delhi PAN :
AAACH0693R
11. 2744/D/2018 ITO, Ward-1(2), Brijesh Kumar, 2014 None Sh. S.
Muzaffarnagar S/o. Sh. -15 Pal, Sr.
Virendra Singh, DR
Muzaffarnagar.
PAN :
DHUPK2847H
12. 4621/D/2018 ITO, Ward-1(1) Ankur Yadav, 2010 None Sh. S.
Noida S/O Sh. Naresh -11 Pal, Sr.
Pal, Noida PAN: DR
AIIPY4871B
13. 2525/D/2-19 ITO, Ward-1(1), Anil Gupta 2010 None Sh. S.
Faridabad House No. 48, -11 Pal, Sr.
HUDA, Sector- DR
2, Faridabad
14. 4202/D/2018 ITO, Ward- Atul Kumar 2011 None Sh. S.
1(1)Meerut Jain -12 Pal, Sr.
C/o. M/s. Hira DR
Bullion &
Ornaments Mfg.
Co., Meerut
PAN:
AAMPJ9787H
15. CO No. Atul Kumar ITO, Ward- 2011 None Sh. S.
161/D/2018 Jain 1(1)Meerut -12 Pal, Sr.
Arising out of C/o. M/s. Hira DR
ITA Bullion &
4202/D/2018 Ornaments Mfg.
Co., Meerut
PAN:
AAMPJ9787H
16. 2716/D/2018 ACIT, INT. ION 2008 None Sh. S.
TAXATION GEOPHYSICAL -09 Pal, Sr.
CORPORATION DR
DEHRADUN,
PAN:
AABCI6763Q
2
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
17. 691/D/2018 ACIT, Central IREO 2011 None Sh. S.
Circle-26, New Waterfront Pvt. -12 Pal, Sr.
Delhi Ltd. 5, Dhanraj DR
Chambers, 1st
Floor, Satbari
New Delhi, PAN
: AACCV2433R
18. 3161/D/2018 ACIT, Central Anand Pershad 2014 Sh. Deep Sh. S.
Circle-4, New Jaiswal, New -15 Chand Pal, Sr.
Delhi Delhi, PAN : Garg, CA DR
ADRPJ2549M
19. 35/D/2018 ACIT, Circle-1 Arunesh Kumar 2013 None Sh. S.
Noida Trivedi, Flat No. -14 Pal, Sr.
607, Mahagun DR
Morpheus,
Sector-50,
Noida
PAN :
AACPT5157F
20. 1581/D/2018 ITO, Ward Anil Kapor, 2013 None Sh. S.
32(4), New A-2/30, Kamal -14 Pal, Sr.
Delhi Cinema DR
Building,
Safdarjung
Enclave, New
Delhi PAN :
AAGPK0358P
21. 3159/D/2018 ACIT, Central Anand Pershad 2011 None Sh. S.
Circle-4, New Jaiswal, New -12 Pal, Sr.
Delhi Delhi PAN: DR
ADRPJ2549M
22 2441- DCIT, Central Juneja 2008 None Sh. S.
to 45/D/2018 Circle-19, New Marketing P. -09, Pal, Sr.
26 Delhi Ltd., New Delhi. 2009 DR
-10,
PAN : 2010
AAACJ3070C -11,
2011
-12,
2012
-13
27. 168/D/2017 ACIT, Circle- Avantha 2008 None Sh. S.
22(1), Room No. Business -09 Pal, Sr.
226, 2nd Floor, Solutions Ltd. DR
C.R.Building, 124, Thapar
I.P.Estate, New House,
Delhi Janpath, New
Delhi
28. 7776/D/2017 ACIT, Central Alchemist 2012 None Sh. S.
Circle-20, New Capital Ltd., -13 Pal, Sr.
3
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
Delhi Chandigarh DR
29. 1260/D/2017 ITO (E) Aryawart 2013 None Sh. S.
Welfare Society -14 Pal, Sr.
Sector-C, Ryan DR
International
School, Pocket-
8, New Delhi
30. 16/D/2017 ACIT, Central Atul Kumar 2007 None Sh. S.
Circle-13, Bansal 911, -08 Pal, Sr.
Jhandewalan Gali Inderwali, DR
Extn. New Delhi SitaRam Bazar,
Delhi
PAN :
AKBPB8917C
31. 7323/D/2017 ACIT (E), Circle Indo French 2013 None Sh. S.
-1(1), New Delhi Centre for the -14 Pal, Sr.
Promotion of DR
Advanced
Research, New
Delhi
PAN :
AAATI0155Q
32. 536/D/2017 ACIT, Central Ambika Singhal 2011 None Sh. S.
Circle-19, Room 83, -12 Pal, Sr.
No. 104, 1st Sunder Nagar, DR
Floor, Hall No. New Delhi
01, ARA Centre, PAN :
E-2, Jhand. ABMPS1778A
Extn., New
Delhi
33. 7191/D/2017 ITO, Ward- Har Prasad 2009 Sh. Vijay Sh. S.
65(1), New Madan, Delhi -10 Manjani, Pal, Sr.
Delhi PAN : Adv. DR
AAIPM8089M
34. 17/D/2018 Har Prasad ITO, Ward- 2009 Sh. Vijay Sh. S.
(Arising out of Madan, Delhi 65(1), New Delhi -10 Manjani, Pal, Sr.
ITA PAN: Adv. DR
7191.D.2917) AAIPM8089M
35. 7141/D/2017 JCIT, Special ALLIANCE 2014 None Sh. S.
Range-1, New FRICTION -15 Pal, Sr.
Delhi TECHNOLOGY DR
PVT. LTD. NEW
DELHI
PAN :
AAFCA6355G
36. 1846/D/2017 ITO Akshay Exim 2007 None Sh. S.
Ward-2(1), Pvt. Ltd. -08 Pal, Sr.
Room No. 375, C/o. Sh. DR
3rd Floor, K.L.Jain, Adv.
C.R.Building, 5574-A/36, FF
4
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
New Delhi Kashiram
Building,
Kolhapur Road,
Kamla Nagar ,
Delhi
37. 1843/D/2017 ITO Arun Anand 2012 None Sh. S.
Ward-14(3), L-67, 3rd Floor, -13 Pal, Sr.
Room No. 305, Kalkaji, New DR
C.R.Building, Delhi
New Delhi PAN :
AAEPA5622N
38. 1660/D/2017 DCIT, Central Ankur Kumar 2014 None Sh. S.
Circle-28, Bindal -15 Pal, Sr.
Jhandewalan H. No. 122, DR
Extn. New Delhi South Bhopa
Road, New
Mandi,
Muzaffarpur
PAN :
ACSPB8044M
39. 6682/D/2017 ITO, Ward-1, B.K.Wire 2011 None Sh. S.
Rohtak Industries, -12 Pal, Sr.
Rohtak DR
PAN:
AAAFB7029A
40. 7586/D/2017 ACIT, Circle- Baker Hughes 2007 Sh. Amit Sh. S.
1(International Asia Pacific -08 Arora, CA Pal, Sr.
Taxation), Ltd., Dehradun DR
Dehradun PAN :
AACCB3714F
41. 7584/D/2017 ACIT, Circle-1, Baker Hughes 2013 Sh. Amit Sh. S.
Dehradun Oil filed -14 Arora, CA Pal, Sr.
Operations Inc., DR
Dehradun PAN :
AACCB8419M 2013
ACIT, Circle-1, -14
Dehradun
42. C.O. No. Baker Hughes ACIT, Circle-1, Sh. Amit Sh. S.
41/D/2018 Oil filed Dehradun Arora, CA Pal, Sr.
Operations Inc., DR
Dehradun PAN :
AACCB8419M
43. 7589/D/2017 ACIT (O.S.D.) M/s. Archana 2011 None Sh. S.
Ward-1(3)(1) Kumari Tyagi, -12 Pal, Sr.
5
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
Haridwar New Delhi DR
PAN :
AGGPT3721R
44. 7495/D/2017 ITO, Ward - ANIL KUMAR 2011 None Sh. S.
1(1), AGARWAL -12 Pal, Sr.
Muzaffarnagar MUZAFFARNAGA DR
R,
PAN :
ABAPA2795D
45. 1427/D/2017 ACIT, Brillant Jewels 2010 None Sh. S.
Central Circle- Pvt. Ltd. -11 Pal, Sr.
13, Room No. G.I. - 48, DR
355, 3rd Floor, G.T.Karnal
Jhandewalan Road, Industrial
Extn. New Delhi Area, New Delhi
PAN :
AACCB1729J
46. 5188/D/2016 ACIT(E), Hockey India 2010 Sh. Somil Sh. S.
Circle-1(1), E-2 B-I/E3 -11 Agarwal, Pal, Sr.
Block, Mohan Adv. Sh, DR
Pratyaksh Kar Cooperative Deepak
Bhawan, Dr. Industrial Gerg,
SPM civic Estate, Mathura Adv.
centre, New Road, New Delhi
Delhi PAN :
AAAAH3916H
47. 4095/d/2016 DCIT, Circle- Bry AIR (Asia) 2010 None Sh. S.
5(1), New Delhi Pvt. Ltd. -11 Pal, Sr.
20, Rajpur DR
Road, Civil
Lines, New
Delhi
PAN :
AAACB4050A
48. 4131/D/2016 ITO Bhakkar Marble 2006 None Sh. S.
Ward-4(4), Pv t. Ltd. 32, -07 Pal, Sr.
C.R.Building, Bank Enclave, DR
New Delhi Mansarovar
Garden, Ring
Road, Opp.
Rajouri Garden,
New Delhi
PAN :
AADCM7497H
49. 4352/D/2016 ITO Birkan 2012 Sh. Rajiv Sh. S.
Ward-5(1), Engineering -13 Saxena, Pal, Sr.
Room No. 379, Industries Pvt. Adv. DR
3rd Floor, Ltd.
C.R.Building, E-2B, Madhu
I.P.Estate Vihar, I.P.Extn.
New Delhi New Delhi
6
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
PAN :
AABCB8310J
50. 5355/D/2016 ACIT Airads Ltd. 2009 Sh. Ved Sh. S.
Circle-2(1), A-4624/18, -10 Jain, Sh. Pal, Sr.
Room No. 392 Ansari Road, Kislaya DR
C.R.Building, Darya Ganj Parashar,
I.P.Estate, New New Delhi Adv.
Delhi PAN :
AAACA5793R
51. 5245/D/2016 ITO Active Z 2007 None Sh. S.
Ward-1(3), Systems (India) -08 Pal, Sr.
Room No. 398B, Pvt. Ltd. DR
C.R.Building, 116-117, Hans
I.P.Estate, New Bhawan
Delhi 1, Bahadur
Shah Zafar
Marg, New Delhi
PAN :
AACCA5053A
52. C.O. No. Active Z ITO 2007 None Sh. S.
349/D/2016 Systems (India) Ward-1(3), -08 Pal, Sr.
(arising Appeal Pvt. Ltd. Room No. 398B, DR
No. 116-117, Hans
349/D/2016) Bhawan
53 5808/D/2016, ACIT, Central Harvinder Singh 2008 None Sh. S.
to 5810/D/2016 Circle-14, Room Kohli 1st Link -09, Pal, Sr.
56. 5811/D/2016 No. 354, E-2, Road, 1st Floor, 2010 DR
5812/D/2016 ARA Centre, Jangapura New -11,
Jhandewalan Delhi PAN : 2011
Extn. New Delhi AIHPK2586Q -12,
2012
-13
57. 5799/D/2016 ACIT, Circle- Inder Mohan 2003 None Sh. S.
33(1), Room No. Thapar A-11, -04 Pal, Sr.
1305, 13th Anand Niketan DR
Floor, E-2 New Delhi
Pratykshaya PAN :
Kar Bhawan , AAZPT6605P
Civic Centre,
58. 6058/D/2016 ACIT, Godavari 2009 None Sh. S.
Cent, Circle-4 Vanijya Pvt. -10 Pal, Sr.
New Delhi Ltd. DR
A-43, Phase-II,
Noida
Extension,
Noida,
PAN :
AACCG4016H
59. 6128/D/2016 ACIT, Circle- Infotel 2013 None Sh. S.
7
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691,
2716, 4202(CO 161),2525, 4621, 2744, 101, 2753,
508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018
168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846,
1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017
5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12,
5799, 6058, 6128, 5630, 5842/D/2016
12(1), Room No. Technologies -14 Pal, Sr.
405, Pvt. Ltd., D-7, DR
C.R.Building, Dhawandeep
New Delhi Apartments
6, Jantar
Mantar Road,
New Delhi
60. 5630/D/2016 DCIT, Circle Hughes 2011 Sh. Sh. S.
11(2), New Network -12 Anshu Pal, Sr.
Delhi Systems India Suchar & DR
P. Ltd. Karan
1, Shivaji Marg, Jan, CA's
Westend Green,
NH-8
New Delhi
PAN :
AAACH3025R
61. 5842/D/2016 ITO, Ward-1(5), Ashwani Kumar 2010 None Sh. S.
5th Floor, Udyog Vasudev -11 Pal, Sr.
Minar, Vanijya BA-47, 1st Floor, DR
Nikunj, HSIIDC Shalimar Bagh
Building, Udyog New Delhi
Vihar, Phase-V, PAN :
Gurgaon BNBPK3582Q
Date of Hearing 07.09.2018
Date of Pronouncement 19.09.2018
ORDER
PER BENCH :
1. Perusal of the aforesaid appeals filed by the Revenue apparently show that the same are 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 8 ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691, 2716, 4202(CO 161),2525, 4621, 2744, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018 168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846, 1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017 5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12, 5799, 6058, 6128, 5630, 5842/D/2016 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).
2. 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 making the aforesaid appeals not maintainable 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 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:9
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691, 2716, 4202(CO 161),2525, 4621, 2744, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018 168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846, 1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017 5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12, 5799, 6058, 6128, 5630, 5842/D/2016 Appeals/SLPs in Monetary S. No. Income-tax Limit (in Rs) matters Before Appellate 1 20,00,000/-
Tribunal Before High 2 50,00,000/-
Court Before Supreme 3 1,00,00,000/-
Court 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......"
10ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691, 2716, 4202(CO 161),2525, 4621, 2744, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018 168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846, 1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017 5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12, 5799, 6058, 6128, 5630, 5842/D/2016
3. In view of the CBDT Circular No.3/2018 dated 11.07.2018 having retrospective effect and what has been discussed above, we 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 appeals 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.
Order pronounced in the open court on 19th September, 2018.
Sd/- Sd/-
(G.D.AGRAWAL) (KULDIP SINGH)
PRESIDENT JUDICIAL MEMBER
Dated: 19.09.2018
*Binita*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
11
ITA no. 2441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,691, 2716, 4202(CO 161),2525, 4621, 2744, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D/2018 168, 7776, 1260, 16, 7323, 536, 7191 (CO no. 17), 7141, 1846, 1843, 1660, 6682, 7584,7586 (CO no. 41), 7589,7495,1427/D/2017 5188, 4095, 4131,4352, 5355,5245 (CO No. 349), 5808, 5810-12, 5799, 6058, 6128, 5630, 5842/D/2016
4. CIT(Appeals)
5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 14.09.2018 Date on which the typed draft is placed before the dictating Member 14.09.2018 Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS .09.2018 Date on which the fair order is placed before the Dictating Member for .09.2018 pronouncement Date on which the fair order comes back to the Sr. PS/PS 26.09.2018 Date on which the final order is uploaded on the website of ITAT 26.09.2018 Date on which the file goes to the Bench Clerk 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 12