Income Tax Appellate Tribunal - Delhi
Ito, New Delhi vs Smt. Madhu Bala Gupta, New Delhi on 17 September, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "E": DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA.No.746/Del./2017
Assessment Year 2012-2013
The Income Tax Officer, Smt. Madhu Bala Gupta,
Ward-71(2), Room No.402, D-5, Parwana Vihar,
4th Floor, D-Block, Civic vs., Sector-9, Rohini,
Centre, New Delhi. New Delhi - 110 085.
PIN - 110 002. PAN AIGPG5138B
(Appellant) (Respondent)
For Revenue : Shri Atiq Ahmad, Sr. D.R.
For Assessee : Shri Dinesh Chandra,
Advocate.
Date of Hearing : 17.09.2019
Date of Pronouncement : 17.09.2019
ORDER
PER BHAVNESH SAINI, J.M.
This appeal by Revenue has been directed against the order of Ld. CIT(A)-32, New Delhi, Dated 30.11.2016, for the A.Y. 2012-2013, challenging the deletion of addition of Rs.71,76,058/- under section 69 of the Income Tax Act, 1961.
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ITA.No.746/Del./2017 Smt. Madhu Bala Gupta, New Delhi.
2. Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department.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 been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier 3 ITA.No.746/Del./2017 Smt. Madhu Bala Gupta, New Delhi.
Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.
3. 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 dismissed.
5. In the result, appeal of the Department dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
(O.P. KANT) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 17th September, 2019 VBP/-
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ITA.No.746/Del./2017 Smt. Madhu Bala Gupta, New Delhi.
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT "E" Bench
6. Guard File // BY Order // Asst. Registrar : ITAT Delhi Benches :
Delhi.