Income Tax Appellate Tribunal - Delhi
Ito, New Delhi vs M/S Anand Flouri Farms India (P) Ltd., ... on 29 August, 2018
1
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'SMC-A' BENCH,
NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND
SHRI KULDIP SINGH, JUDICIAL MEMBER
ITA No. 3660/DEL/2000
[Assessment Year: 1996-97]
&
ITA No. 1394/DEL/2001
[Assessment Year: 1997-98]
&
ITA No. 3661/DEL/2001
[Assessment Year: 1996-97]
&
ITA No. 3651/DEL/2001
[Assessment Year: 1998-99]
The I.T.O Coy Vs. M/s R.P. Anand Farms Pvt Ltd
Ward - 3(2) GL-1, Ansal Bhawan
New Delhi 16, Kasturba Gandhi Marg
New Delhi
[Appellant] [Respondent]
Date of Hearing : 29.08.2018
Date of Pronouncement : 29.08.2018
Assessee by : Shri Suresh Gupta, CA
Revenue by : Smt. Anchal Khandelwal, Sr-DR
ORDER
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
These appeals by the Revenue pertaining to same assessee are preferred against the separate orders of the Commissioner of Income Tax [Appeals] - New Delhi relating to different assessment years. 2
2. These appeals by the Revenue have to be dismissed in the light of the CBDT Circular No. 3/2018 dated 11.07.2018 by which the Board has revised the monetary limit for filing of appeals by the department before the ITAT and the monetary limit has been fixed at Rs. 20 lakhs. The Board at Clause 13 of the said Circular has clarified as under:
"This Circular will apply to SLPs/appeals/cross objections/references to be filed henceforth in Supreme Court/High Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/ references. The pending appeals below the specified tax limit in para 3 above may be withdrawn/not pressed."
3. In the light of the aforesaid CBDT Circular, the appeals filed by the Revenue are dismissed.
4. In the result, the appeals filed by the Revenue are dismissed.
The order is pronounced in the open court on 29.08.2018.
Sd/- sd/-
[KULDIP SINGH] [N.K. BILLAIYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 29th August, 2018
VL/
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR Asst. Registrar,
ITAT, New Delhi
3
Date of dictation
Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT 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