DCIT, New Delhi V. M/s. Indo Alusys Industries Ltd., New Delhi

ITA 2643/DEL/2014

• Counselvise Citation: 264320114 RSA 2014
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 01-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJANA
• Keywords: Audit objection; Retrospective amendment; Tax effect
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B-1 : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI KULDIP SINGH, JM ITA/IT(SS)A, CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY 3117/DEL/2014 CO NO.83/DEL/2015 DCIT, C.CIR.2 NEW DELHI. MADHUKAR TULSI MADHUKAR TULSI, 313B, TERRACE HEIGHTS, THE LABURNUM, SECTOR-28, SUSHANT LOK-1, GURGAON. PAN: AAUPT5804H DCIT, CC-2, NEW DELHI. 2008-09 NONE 2992/DEL/2014 DCIT, CENTRAL CIRCLE-2, NEW DELHI. RAVI KESWANI, L-II/72, LAJPAT NAGAR-II, NEW DELHI. PAN: AALPK4762G 2009-10 NONE 3316/DEL/2014 CO NO.30/DEL/2015 DCIT, CENTRAL CIRCLE- 21, NEW DELHI. SANJEEV KHURANA (HUF) SANJEEV KHURANA (HUF), PROP., KHURANA TEXTILES CO., A-1/230, HASTSAL ROAD, UTTAM NAGAR, NEW DELHI. PAN: AAJHS1934A DCIT 2008-09 NONE 2645/DEL/2014 DCIT, CIR.11(1), NEW DELHI. INDIABULLS FINANCE COMPANY PVT. LTD., F-60, MALHOTRA BUILDING, 2 ND FLOOR, CONNAUGHT PLACE, NEW DELHI. PAN: AABCI3455R 2010-11 NONE 2643/DEL/2014 DCIT, CIRCLE 11(1), NEW DELHI. INDO ALUSYS INDUSTRIES LTD., 606, TOLSTOY HOUSE, 15, TOLSTOY MARG, NEW DELHI. PAN: AAACM5489L 2006-07 NONE ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 2 2941/DEL/2014 ITO, WARD 12(2), NEW DELHI. GPM DEVELOPERS PVT. LTD., F-20, BANKEY LAL MARKET, BADAR PUR, NEW DELHI. AACCG3872F 2007-08 NONE 3313/DEL/2014 CO NO. 27/DEL/2015 DCIT, CC-21, NEW DELHI. SANJEEV KHURANA (HUF), NEW DELHI SANJEEV KHURANA (HUF), PROP., KHURANA TEXTILES CO., A-1/230, HASTSAL ROAD, UTTAM NAGAR, NEW DELHI. PAN : AAJHS1934A DCIT, CC-16, NEW DELHI. 2005-06 NONE 2725/DEL/2014 DCIT, CC-18, NEW DELHI. DD CONSTRUCTION PVT. LTD., A-43, ALLAHABAD APARTMENTS, MAYUR VIHAR, NEW DELHI. PAN : AAACD4349Q 2009-10 NONE 2929/DEL/2014 ITO, WARD 24(3), NEW DELHI. VIKAS LOHIA, F-351, BANDH ROAD, NEAR PHASE-VI, NEW DELHI. PAN: ACJPL3468N 2008-09 NONE 3359/DEL/2014 DCIT, CIR.3(1), NEW DELHI. CERG ADVISORY PVT. LTD., E-121, 2 ND FLOOR, MASJID MOTH, GREATER KAILASH, NEW DELHI. PAN: AACCC3327K 2010-11 NONE 3325/DEL/2014 ITO, WARD 25(1), NEW DELHI. ARVIND KHOSLA, 436, SAINIK VIHAR, PITAMPURA, DELHI. PAN: AAJPK5469Q 2009-10 NONE 3350/DEL/2014 DCIT, CC-3, NEW DELHI. MKR CONSTRUCTION PVT. LTD., 2042, KATRA TOBACCO, KHARI BAOLI, DELHI. PAN: AADCM6195J 2007-08 NONE ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 3 3396/DEL/2014 DCIT, CIR.4(1), NEW DELHI. LIFELONG INDIA LTD., D-1, SOAMI NAGAR (SOUTH), DELHI. PAN: AAACL9439K 2010-11 NONE 3395/DEL/2014 DDIT (E), TRUST CIRCLE- IV, NEW DELHI. TRINITY WISDOM EDUCATION WELFARE SOCIETY, 31, PASCHIM MARG, VASANT VIHAR, NEW DELHI. PAN: AABAT0180A 2010-11 SHRI AMIT ARORA, CA 3360/DEL/2014 ITO, WARD 1(3), NEW DELHI. AKS PROPERTIES PVT. LTD., 2773, HANSAPURI, TRI NAGAR, NEW DELHI. PAN: AAFCA4494J 2005-06 NONE 3640/DEL/2014 ACIT, CC-19, NEW DELHI. NEW INDIA CITY DEVELOPERS LTD., B-44, IIND FLOOR, JANGPURA, NEW DELHI. PAN: AAACK0016B 2005-06 & 2006-07 NONE 3544/DEL/2014 ITO, WARD-2, ROHTAK ASHOK KUMAR GOYAL, M/S ASHOK TRADING CO., JHAJJAR ROAD, ROHTAK. PAN: AAUPG7233M 2009-10 NONE 1940/DEL/2014 ITO (TDS), MORADABAD. DFM DRM OFFICE, NORTHERN RAILWAYS, CIVIL LINES, MORADABAD. LKNSO7477B 2009-10 NONE 3226/DEL/2014 ACIT, CC-17, NEW DELHI. PRASHANT TYAGI, 27, 2 ND FLOOR, ISHWAR NAGAR, NEW DELHI. PAN: ACCPT7824R 2005-06 NONE 3398/DEL/2014 DCIT, CIR.4(1), NEW DELHI. J.S. FURNISHING (P) LTD., D-2/1, OKHLA INDUSTRIAL AREA, NEW DELHI. PAN: AAACJ1594K 2007-08 NONE 3461/DEL/2014 DCIT, CIR.25(1), NEW DELHI. SHIVNATH RAI HARNARAIN (INDIA) CO., S-8, BHAGWAN DASS NAGAR, NEW DELHI. PAN: AACFS6792H 1997-98 NONE ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 4 2692/DEL/2014 DCIT, CIR.12(1), NEW DELHI. HINDUSTAN VIDYUT PRODUCTS LTD., 7 TH FLOOR, KANCHENJUNGA, 18, BARAKHAMBA ROAD, NEW DELHI. PAN: AAACT2345J 2010-11 NONE 3391/DEL/2014 ITO, WARD 26(3), NEW DELHI. SUSHMA GUPTA, R/O C-2/52, FIRST FLOOR, JANAK PURI, NEW DELHI. PAN: AFJPG7609F 2010-11 NONE 3400/DEL/2014 DCIT, CIR.4(1), NEW DELHI. LLOYD MANUFACTURING PVT. LTD., B-10/1, OKHLA INDUSTRIAL ESTATE, PHASE-II, NEW DELHI. PAN: AACFL8033F 2010-11 NONE 1926/DEL/2014 ITO (TDS), MORADABAD. REGIONAL MANAGER, UTTAR PRADESH STATE ROAD TRANSPORT CORPORATION, LAJPAT NAGAR, MORADABAD. PAN: LKNRO5203C 2011-12 NONE 3392/DEL/2014 ITO, WARD 26(2), NEW DELHI. HARJEET SINGH,B-104, IIND FLOOR, FATEH NAGAR, JAIL ROAD, NEW DELHI. PAN: AMSPS3763N 2008-09 NONE 1935/DEL/2014 ITO (TDS), MORADABAD. GOKUL DAS HINDU GIRLS COLLEGE, TAVELA STREET, MORADABAD. LKNGO5340G 2008-09 NONE 1927/DEL/2014 ITO, TDS, MORADABAD. EXECUTIVE ENGINEER, UP JAL NIGAM CONSTRUCTION DIV., TEHSIL & POST BHINGA, SHRAWATI, UTTAR PRADESH. PAN: LKNC05354G 2008-09 NONE 1928/DEL/2014 ITO (TDS), MORADABAD. EXECUTIVE ENGINEER DIVISION, SOUTH SARDA CANAL, RAEBAREILLY. PAN: LKNEO5237B 2008-09 NONE ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 5 1938 & 1939/DEL/2014 ITO(TDS), MORADABAD. DFM DRM OFFICE, NORTHERN RAILWAY, CIVIL LINES, MORADABAD. LKNSO7477B 2008-09 & 2009-10 NONE 1937/DEL/2014 ITO (TDS), MORADABAD. RURAL ENGINEERING SERVICE, VIKAS BHAWAN, MDA COLONY, KANTH ROAD, MORADABAD. LKNRO5946D 2008-09 NONE 1925/DEL/2014 ITO (TDS), MORADABAD. MARQUE IMPEX, OPP. LAL MASJID, MORADABAD. PAN: LKNMO5177E 2011-12 NONE DEPARTMENT BY : SHRI P. DAM KANUNJANA, SR. DR DATE OF HEARING : 17.12.2015 DATE OF PRONOUNCEMENT : 17.12.2015 ORDER PER R.S. SYAL, AM: THESE APPEALS BY THE REVENUE AND A FEW CROSS OBJECT IONS BY SOME OF THE ASSESSEES ARISE OUT OF THE ORDERS PA SSED BY THE CSIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEA RS. 2. ONE OF THE ASSESSEE-RESPONDENTS WAS REPRESENTED BY THE RESPECTIVE LD. AR, WHILE OTHERS REMAINED UNREPRESEN TED. DURING THE COURSE OF HEARING, THE LD. D.R., ALTHOUG H SUPPORTED THE RESPECTIVE ORDERS OF THE ASSESSING OFFICERS, BU T COULD NOT ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 6 CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN EAC H OF THESE APPEALS IS LESS THAN RS.10,00,000/-. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R . IN ALL THE APPEALS BY THE REVENUE, ONE LD. AR, AND THE MAT ERIAL ON RECORD, IT IS NOTICED THAT SECTION 268A HAS BEEN IN SERTED BY THE FINANCE ACT, 2008 WITH RETROSPECTIVE EFFECT FROM 01 .04.1999, READING AS UNDER: 268A. (1) THE BOARD MAY, FROM TIME TO TIME, ISSUE ORDERS, INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME- TAX AUTHORITIES, FIXING SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PURPOSE OF REGULATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME- TAX AUTHORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), AN INCOME-TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSUE IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR, IT SHALL NOT PRECLUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISSUE IN THE CASE OF ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 7 (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION F OR REFERENCE HAS BEEN FILED BY AN INCOME-TAX AUTHORITY PURSUANT TO THE ORDERS OR INSTRUCTIONS OR DIRECTION S ISSUED UNDER SUB-SECTION (1), IT SHALL NOT BE LAWFU L FOR AN ASSESSEE, BEING A PARTY IN ANY APPEAL OR REFERENCE, TO CONTEND THAT THE INCOME-TAX AUTHORITY HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSU E BY NOT FILING AN APPEAL OR APPLICATION FOR REFERENC E IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH APPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDER S, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER, INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILING AN APPEAL OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB-SECTION (1) AND THE PROVISIONS OF SUB-SECTIONS (2), (3) AND (4) SHALL APPLY ACCORDINGLY.] ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 8 4. PURSUANT TO THE MANDATE OF SECTION 268A, THE CBD T HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015, RE VISING THE MONETARY LIMIT TO RS.10,00,000/- FOR NOT FILING AP PEALS BEFORE THE TRIBUNAL. THE SAID CIRCULAR READ AS UNDER: SUBJECT : REVISION OF MONETARY LIMITS FOR FI LING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL AND HIGH COURTS AND SLP BEFORE SUPREME COURT MEASURES FOR REDUCING LITIGATION REG. REFERENCE IS INVITED TO BOARDS INSTRUCTION NO 5/2014 DATED 10.07.2014 WHEREIN MONETARY LIMITS AND OTHER CONDITIONS FOR FILING DEPARTMENTAL APPEALS (I N INCOME-TAX MATTERS) BEFORE APPELLATE TRIBUNAL AND HIGH COURTS AND SLP BEFORE THE SUPREME COURT WERE SPECIFIED. 2. IN SUPERSESSION OF THE ABOVE INSTRUCTION, IT HAS BEEN DECIDED BY THE BOARD THAT DEPARTMENTAL APPEALS MAY BE FILED ON MERITS BEFORE APPELLATE TRIBUNAL AN D HIGH COURTS AND SLP BEFORE THE SUPREME COURT KEEPIN G IN VIEW THE MONETARY LIMITS AND CONDITIONS SPECIFIE D BELOW. ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 9 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONE TARY LIMITS GIVEN HEREUNDER: S. NO APPEALS IN INCOME - TAX MATTER MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- 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. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERENCE BETWEEN THE TAX ON THE TOTAL INCOME ASSE SSED AND THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUC H TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME I N RESPECT OF THE ISSUES AGAINST WHICH APPEAL IS INTEN DED TO BE FILED (HEREINAFTER REFERRED TO AS DISPUTED ISSU ES). HOWEVER THE TAX WILL NOT INCLUDE ANY INTEREST THERE ON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS T HE ISSUE UNDER DISPUTE, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 10 NOTIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENA LTY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEALED AGAI NST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESP ECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH T HE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEED S THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPEC IFIED IN PARA 3. IN OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVA NT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE OR DER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHA LL BE FILED IN RESPECT OF ALL SUCH ASSESSMENT YEARS EV EN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETA RY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO F ILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXC EEDS THE MONETARY LIMIT PRESCRIBED. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARAT ELY. 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A COURT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFEC T BEING ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 11 LESS THAN THE MONETARY LIMIT SPECIFIED ABOVE, THE COMMISSIONER OF INCOME-TAX SHALL SPECIFICALLY RECOR D THAT EVEN THOUGH THE DECISION IS NOT ACCEPTABLE, A PPEAL IS NOT BEING FILED ONLY ON THE CONSIDERATION THAT T HE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN THIS INSTRUCTION. FURTHER, IN SUCH CASES, THERE WILL BE NO PRESUMPTION THAT THE INCOME-TAX DEPARTMENT HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUES. THE INCOME-TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR A NY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS TH E SPECIFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIMED RELIEF FROM THE TRIBUNAL OR THE COURT ONLY ON THE GROUND THAT THE DEPARTMENT HAS IMPLICITLY ACCEP TED THE DECISION OF THE TRIBUNAL OR COURT IN THE CASE O F THE ASSESSEE FOR ANY OTHER ASSESSMENT YEAR OR IN THE CA SE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESS MENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. THE DEPARTMENTAL REPRESENTATIVES/COUNSELS M UST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRI BUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFE CT BEING LESS THAN THE SPECIFIED MONETARY LIMIT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 12 DECISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON T HE TRIBUNAL OR THE COURT THAT SUCH CASES DO NOT HAVE A NY PRECEDENT VALUE. AS THE EVIDENCE OF NOT FILING APPE AL DUE TO THIS INSTRUCTION MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN THE OFFICE OF CIT M UST BE MAINTAINED IN A SYSTEMIC MANNER FOR EASY RETRIEVAL. 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSU ES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMIT S SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT : (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES , OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS/ BANK ACCOUNTS. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATT ERS OTHER THAN INCOME TAX. FILING OF APPEALS IN OTHER D IRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVA NT PROVISIONS OF STATUTE & RULES. FURTHER, FILING OF A PPEAL IN CASES OF INCOME TAX, WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDER SECTIO N ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 13 12A OF THE IT ACT, 1961, SHALL NOT BE GOVERNED BY T HE LIMITS SPECIFIED IN PARA 3 ABOVE AND DECISION TO F ILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRA WN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERA TIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 11. THIS ISSUES UNDER SECTION 268A (1) OF THE INCOM E- TAX ACT 1961. 5. FROM PARA 10 OF THE ABOVE CIRCULAR IT IS PALPABL E THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING AP PEALS ALSO AND THERE IS A CLEAR CUT INSTRUCTION TO THE DEPARTM ENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/-. THE SE INSTRUCTIONS ARE OPERATIVE RETROSPECTIVELY TO THE P ENDING APPEALS ALSO. ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 14 6. IT GOES WITHOUT SAYING THAT THE BOARDS INSTRUCT IONS OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THEM. GOING BY THE PRESCRIPTION OF THE AFORENOTED C IRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEALS BEFORE THE TRIBUNAL OR WITHDRAW N THE SAME AS THE TAX EFFECT IN EACH OF SUCH APPEALS IS LESS T HAN THE PRESCRIBED LIMIT FOR NOT FILING THE APPEALS. 7. KEEPING IN VIEW THE ABOVE CIRCULAR AND THE PROVI SIONS OF SECTION 268A OF INCOME-TAX ACT, 1961, AND WITHOUT G OING INTO MERITS OF THE CASES, WE DISMISS THE INSTANT APPEALS FILED BY THE REVENUE AS TAX EFFECT IN EACH OF THESE APPEALS IS L ESS THAN RS.10.00 LAC. THE CROSS OBJECTIONS FILED BY THE ASS ESSEE, WHICH ARE IN SUPPORT OF THE RESPECTIVE IMPUGNED ORDERS, A RE ALSO DISMISSED AS INFRUCTUOUS. ITA NO.3117/DEL/2014 & 32 APPEALS OF OTHER ASSESSEES CO NOS.83, 30 & 27/DEL/2015 15 8. IN THE RESULT, ALL APPEALS OF THE REVENUE AND CR OSS OBJECTIONS OF THE ASSESSEES STAND DISMISSED. ORDER PRONOUNCED IN THE COURT ON 17/12/2015. SD/- SD/- [KULDIP SINGH] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 17 TH DECEMBER, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.