Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs M/S Pipal Software Solutions(India) ... on 6 May, 2019
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "F": NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI L.P. SAHU, ACCOUNTANT MEMBER
ITA No.5108/Del/2016
Asstt. Year: 2003-04
ACIT, Pipal Software
Central Circle- 5, Solutions(India) Pvt. Ltd.,
Room No. 362, 3rd Floor, 101, Jyoti Bhawan,
ARA Centre, Commercial Complex,
Jhandewalan Extn. Vs. Dr. Mukherjee Nagar,
New Delhi. New Delhi
PAN AABCP9340C
(Appellant) (Respondent)
Department by: Shri Surender Pal, Sr. DR
Assessee by : Shri B.N. Swamy, Adv.
Date of Hearing 02/05/2019
Date of 02/05/2019
pronouncement
ORDER
PER L.P. SAHU, A.M
This is an appeal filed by the Revenue directed against the order of Ld. Commissioner of Income Tax (APPEALS) 39, New Delhi dated 22.07.2016 pertaining to the assessment year 2003-04.
2. During the course of hearing, the Ld. DR although supported the order of the AO, but could not controvert the fact that tax effect involved in this appeal is less than Rs. 20,00,000/-. The Ld. Counsel appearing for the assessee on the other hand contended that the present appeal of the Revenue is not maintainable in view of recent Circular of CBDT No. 3/2018 dated 11th July, 2018, whereby the monetary limit of tax effect for not filing appeals before the Tribunal has been revised to Rs. 20,00,000/-.
3. Having considered the rival submissions and the material available on record, including the above circular, we find that the above circular of CBDT on pecuniary limit has been issued in supersession of earlier CBDT Circular No. 21 of 2015 dated 10.12.2015, revising the monetary limit of tax effect from Rs. 10,00,000/- to Rs. 20,00,000/-. These instructions of CBDT have now statutory force within the provisions of section 268A and are made applicable to the pending appeals also by virtue of para 13 of the Circular.
4. This Circular contains clear instructions to the Department to withdraw or not to press such appeals filed before the ITAT wherein tax effect involved does not exceed Rs. 20,00,000/-. It is not the case of the Revenue that the present appeal comes within the sweep of exclusion clauses as given in para No. 10 & 11 of the said Circular. Thus, going by the prescription of the afore-noted CBDT instructions, and without going into merits of the case, we dismiss the instant appeal filed by the Revenue, being not maintainable, as the tax effect involved in this appeal is less than Rs. 20.00 lacs.
5. In the result, the appeal of the Revenue stands dismissed as indicated above.
2This decision was pronounced in the Open Court on 2 nd May, 2019.
sd/- sd/-
(AMIT SHUKLA) (L.P. SAHU)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 06 /05 /2019
Veena
Copy forwarded to
1. Applicant
2. Respondent
3. CIT
4. CIT (A)
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
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