Appeal Details
Counselvise Citation
[2018] 124 COUNSELVISE.COM (IT) 9989 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-09-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2014-2015
Appeal Filed On
03-05-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE HONBLE G.D.AGRAWAL, PRESIDENT & SHRI KULDIP SINGH, JUDICIAL MEMBER SL. NO. ITA NO. APPELLANT RESPONDENT A.Y ASSESSEE BY REVENUE BY 1. 2697/D/2018 ITO KHATAULI, MUZAFFARNAGAR M/S. ANNA VIKAS PARISHAD, BUDHANA DISTT. MUZAFFARNAGAR PAN : AAAJG1547J 2010 -11 NONE SH. S. PAL, SR. DR 2. 1055/D/2018 DCIT, CENTRAL CIRCLE, NOIDA ANIL PESHWARI, A-33, SECTOR-64, NOIDA PAN : AGLPP4296N 2013 -14 NONE SH. S. PAL, SR. DR 3. 3012/D/2018 DCIT, CIRCLE- 3(1), NEW DELHI APPLIED SOLAR TECHNOLOGIES (INDIA) P. LTD. NEW DELHI PAN : AAHCA4863F 2014 -15 NONE SH. S. PAL, SR. DR 4. 4108/D/2018 ITO, WARD-1(4) NEW DELHI AHINSA FINANCIAL SERVICES PVT. LTD. , NEW DELHI PAN : AAACA6951H 2008 -09 NONE SH. S. PAL, SR. DR 5. 1847/D/2018 DCIT, CENTRAL CIRCLE, DEHRADUN ANIL KUMAR SHARMA, 5/18, LORD KRISHNA APARTMENT, PAN : APJPS4144M 2015 -16 NONE SH. S. PAL, SR. DR 6. 222/D/2018 ITO (E) NEW DELHI ALLIANCE FRANCAISE DE DELHI, PAN : AABTA3939P 2014 -15 NONE SH. S. PAL, SR. DR 7. 3338/D/2018 ACIT, CIRCLE- 64(1) NEW DELHI ABHISAR SHARMA, B-602, PLOT NO. F-2, THE CRESCENT APARTMENTS,NOI DA PAN: AIGPS3840N 2006 -07 NONE SH. S. PAL, SR. DR 8. 508/D/2018 ITO, WARD- 12(2), NEW DELHI INDICA INDUSTRIES PVT. LTD., NEW DELHI PAN : 2010 -11 NONE SH. S. PAL, SR. DR ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 2 AAACI0233Q 9. 2753/D/2018 ACIT, CIRCLE- 62(1), NEW DELHI HARVINDER SINGH SAINI, PROP. H.S.BUILDTECH,N EW DELHI 2013 -14 NONE SH. S. PAL, SR. DR 10. 101/D/2018 DCIT, CIRCLE- 11(1), NEW DELHI HARMAN BAWA PVT. LTD. NORTH WEST AVENUE ROAD, PUNJABI BAGH EXTN. NEW DELHI PAN : AAACH0693R 2013 -14 NONE SH. S. PAL, SR. DR 11. 2744/D/2018 ITO, WARD-1(2), MUZAFFARNAGAR BRIJESH KUMAR, S/O. SH. VIRENDRA SINGH, MUZAFFARNAGAR. PAN : DHUPK2847H 2014 -15 NONE SH. S. PAL, SR. DR 12. 4621/D/2018 ITO, WARD-1(1) NOIDA ANKUR YADAV, S/O SH. NARESH PAL, NOIDA PAN: AIIPY4871B 2010 -11 NONE SH. S. PAL, SR. DR 13. 2525/D/2-19 ITO, WARD-1(1), FARIDABAD ANIL GUPTA HOUSE NO. 48, HUDA, SECTOR- 2, FARIDABAD 2010 -11 NONE SH. S. PAL, SR. DR 14. 4202/D/2018 ITO, WARD- 1(1)MEERUT ATUL KUMAR JAIN C/O. M/S. HIRA BULLION & ORNAMENTS MFG. CO., MEERUT PAN: AAMPJ9787H 2011 -12 NONE SH. S. PAL, SR. DR 15. CO NO. 161/D/2018 ARISING OUT OF ITA 4202/D/2018 ATUL KUMAR JAIN C/O. M/S. HIRA BULLION & ORNAMENTS MFG. CO., MEERUT PAN: AAMPJ9787H ITO, WARD- 1(1)MEERUT 2011 -12 NONE SH. S. PAL, SR. DR 16. 2716/D/2018 ACIT, INT. TAXATION ION GEOPHYSICAL CORPORATION DEHRADUN, PAN: AABCI6763Q 2008 -09 NONE SH. S. PAL, SR. DR ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 3 17. 691/D/2018 ACIT, CENTRAL CIRCLE-26, NEW DELHI IREO WATERFRONT PVT. LTD. 5, DHANRAJ CHAMBERS, 1 ST FLOOR, SATBARI NEW DELHI, PAN : AACCV2433R 2011 -12 NONE SH. S. PAL, SR. DR 18. 3161/D/2018 ACIT, CENTRAL CIRCLE-4, NEW DELHI ANAND PERSHAD JAISWAL, NEW DELHI, PAN : ADRPJ2549M 2014 -15 SH. DEEP CHAND GARG, CA SH. S. PAL, SR. DR 19. 35/D/2018 ACIT, CIRCLE-1 NOIDA ARUNESH KUMAR TRIVEDI, FLAT NO. 607, MAHAGUN MORPHEUS, SECTOR-50, NOIDA PAN : AACPT5157F 2013 -14 NONE SH. S. PAL, SR. DR 20. 1581/D/2018 ITO, WARD 32(4), NEW DELHI ANIL KAPOR, A-2/30, KAMAL CINEMA BUILDING, SAFDARJUNG ENCLAVE, NEW DELHI PAN : AAGPK0358P 2013 -14 NONE SH. S. PAL, SR. DR 21. 3159/D/2018 ACIT, CENTRAL CIRCLE-4, NEW DELHI ANAND PERSHAD JAISWAL, NEW DELHI PAN: ADRPJ2549M 2011 -12 NONE SH. S. PAL, SR. DR 22 TO 26 2441- 45/D/2018 DCIT, CENTRAL CIRCLE-19, NEW DELHI JUNEJA MARKETING P. LTD., NEW DELHI. PAN : A AACJ3070C 2008 -09, 2009 -10, 2010 -11, 2011 -12, 2012 -13 NONE SH. S. PAL, SR. DR 27. 168/D/2017 ACIT, CIRCLE- 22(1), ROOM NO. 226, 2 ND FLOOR, C.R.BUILDING, I.P.ESTATE, NEW DELHI AVANTHA BUSINESS SOLUTIONS LTD. 124, THAPAR HOUSE, JANPATH, NEW DELHI 2008 -09 NONE SH. S. PAL, SR. DR 28. 7776/D/2017 ACIT, CENTRAL CIRCLE-20, NEW ALCHEMIST CAPITAL LTD., 2012 -13 NONE SH. S. PAL, SR. ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 4 DELHI CHANDIGARH DR 29. 1260/D/2017 ITO (E) ARYAWART WELFARE SOCIETY SECTOR-C, RYAN INTERNATIONAL SCHOOL, POCKET- 8, NEW DELHI 2013 -14 NONE SH. S. PAL, SR. DR 30. 16/D/2017 ACIT, CENTRAL CIRCLE-13, JHANDEWALAN EXTN. NEW DELHI ATUL KUMAR BANSAL 911, GALI INDERWALI, SITARAM BAZAR, DELHI PAN : AKBPB8917C 2007 -08 NONE SH. S. PAL, SR. DR 31. 7323/D/2017 ACIT (E), CIRCLE -1(1), NEW DELHI INDO FRENCH CENTRE FOR THE PROMOTION OF ADVANCED RESEARCH, NEW DELHI PAN : AAATI0155Q 2013 -14 NONE SH. S. PAL, SR. DR 32. 536/D/2017 ACIT, CENTRAL CIRCLE-19, ROOM NO. 104, 1 ST FLOOR, HALL NO. 01, ARA CENTRE, E-2, JHAND. EXTN., NEW DELHI AMBIKA SINGHAL 83, SUNDER NAGAR, NEW DELHI PAN : ABMPS1778A 2011 -12 NONE SH. S. PAL, SR. DR 33. 7191/D/2017 ITO, WARD- 65(1), NEW DELHI HAR PRASAD MADAN, DELHI PAN : AAIPM8089M 2009 -10 SH. VIJAY MANJANI, ADV. SH. S. PAL, SR. DR 34. 17/D/2018 (ARISING OUT OF ITA 7191.D.2917) HAR PRASAD MADAN, DELHI PAN: AAIPM8089M ITO, WARD- 65(1), NEW DELHI 2009 -10 SH. VIJAY MANJANI, ADV. SH. S. PAL, SR. DR 35. 7141/D/2017 JCIT, SPECIAL RANGE-1, NEW DELHI ALLIANCE FRICTION TECHNOLOGY PVT. LTD. NEW DELHI PAN : AAFCA6355G 2014 -15 NONE SH. S. PAL, SR. DR 36. 1846/D/2017 ITO WARD-2(1), ROOM NO. 375, 3 RD FLOOR, C.R.BUILDING, AKSHAY EXIM PVT. LTD. C/O. SH. K.L.JAIN, ADV. 5574-A/36, FF 2007 -08 NONE SH. S. PAL, SR. DR ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 5 NEW DELHI KASHIRAM BUILDING, KOLHAPUR ROAD, KAMLA NAGAR , DELHI 37. 1843/D/2017 ITO WARD-14(3), ROOM NO. 305, C.R.BUILDING, NEW DELHI ARUN ANAND L-67, 3 RD FLOOR, KALKAJI, NEW DELHI PAN : AAEPA5622N 2012 -13 NONE SH. S. PAL, SR. DR 38. 1660/D/2017 DCIT, CENTRAL CIRCLE-28, JHANDEWALAN EXTN. NEW DELHI ANKUR KUMAR BINDAL H. NO. 122, SOUTH BHOPA ROAD, NEW MANDI, MUZAFFARPUR PAN : ACSPB8044M 2014 -15 NONE SH. S. PAL, SR. DR 39. 6682/D/2017 ITO, WARD-1, ROHTAK B.K.WIRE INDUSTRIES, ROHTAK PAN: AAAFB7029A 2011 -12 NONE SH. S. PAL, SR. DR 40. 7586/D/2017 ACIT, CIRCLE- 1(INTERNATIONAL TAXATION), DEHRADUN BAKER HUGHES ASIA PACIFIC LTD., DEHRADUN PAN : AACCB3714F 2007 -08 SH. AMIT ARORA, CA SH. S. PAL, SR. DR 41. 7584/D/2017 ACIT, CIRCLE-1, DEHRADUN BAKER HUGHES OIL FILED OPERATIONS INC., DEHRADUN PAN : AACCB8419M ACIT, CIRCLE-1, DEHRADUN 2013 -14 2013 -14 SH. AMIT ARORA, CA SH. S. PAL, SR. DR 42. C.O. NO. 41/D/2018 BAKER HUGHES OIL FILED OPERATIONS INC., DEHRADUN PAN : AACCB8419M ACIT, CIRCLE-1, DEHRADUN SH. AMIT ARORA, CA SH. S. PAL, SR. DR 43. 7589/D/2017 ACIT (O.S.D.) WARD-1(3)(1) M/S. ARCHANA KUMARI TYAGI, 2011 -12 NONE SH. S. PAL, SR. ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 6 HARIDWAR NEW DELHI PAN : AGGPT3721R DR 44. 7495/D/2017 ITO, WARD 1(1), MUZAFFARNAGAR ANIL KUMAR AGARWAL MUZAFFARNAGA R, PAN : ABAPA2795D 2011 -12 NONE SH. S. PAL, SR. DR 45. 1427/D/2017 ACIT, CENTRAL CIRCLE- 13, ROOM NO. 355, 3 RD FLOOR, JHANDEWALAN EXTN. NEW DELHI BRILLANT JEWELS PVT. LTD. G.I. 48, G.T.KARNAL ROAD, INDUSTRIAL AREA, NEW DELHI PAN : AACCB1729J 2010 -11 NONE SH. S. PAL, SR. DR 46. 5188/D/2016 ACIT(E), CIRCLE-1(1), E-2 BLOCK, PRATYAKSH KAR BHAWAN, DR. SPM CIVIC CENTRE, NEW DELHI HOCKEY INDIA B-I/E3 MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI PAN : AAAAH3916H 2010 -11 SH. SOMIL AGARWAL, ADV. SH, DEEPAK GERG, ADV. SH. S. PAL, SR. DR 47. 4095/D/2016 DCIT, CIRCLE- 5(1), NEW DELHI BRY AIR (ASIA) PVT. LTD. 20, RAJPUR ROAD, CIVIL LINES, NEW DELHI PAN : AAACB4050A 2010 -11 NONE SH. S. PAL, SR. DR 48. 4131/D/2016 ITO WARD-4(4), C.R.BUILDING, NEW DELHI BHAKKAR MARBLE PV T. LTD. 32, BANK ENCLAVE, MANSAROVAR GARDEN, RING ROAD, OPP. RAJOURI GARDEN, NEW DELHI PAN : AADCM7497H 2006 -07 NONE SH. S. PAL, SR. DR 49. 4352/D/2016 ITO WARD-5(1), ROOM NO. 379, 3 RD FLOOR, C.R.BUILDING, I.P.ESTATE NEW DELHI BIRKAN ENGINEERING INDUSTRIES PVT. LTD. E-2B, MADHU VIHAR, I.P.EXTN. NEW DELHI 2012 -13 SH. RAJIV SAXENA, ADV. SH. S. PAL, SR. DR ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 7 PAN : AABCB8310J 50. 5355/D/2016 ACIT CIRCLE-2(1), ROOM NO. 392 C.R.BUILDING, I.P.ESTATE, NEW DELHI AIRADS LTD. A-4624/18, ANSARI ROAD, DARYA GANJ NEW DELHI PAN : AAACA5793R 2009 -10 SH. VED JAIN, SH. KISLAYA PARASHAR, ADV. SH. S. PAL, SR. DR 51. 5245/D/2016 ITO WARD-1(3), ROOM NO. 398B, C.R.BUILDING, I.P.ESTATE, NEW DELHI ACTIVE Z SYSTEMS (INDIA) PVT. LTD. 116-117, HANS BHAWAN 1, BAHADUR SHAH ZAFAR MARG, NEW DELHI PAN : AACCA5053A 2007 -08 NONE SH. S. PAL, SR. DR 52. C.O. NO. 349/D/2016 (ARISING APPEAL NO. 349/D/2016) ACTIVE Z SYSTEMS (INDIA) PVT. LTD. 116-117, HANS BHAWAN ITO WARD-1(3), ROOM NO. 398B, 2007 -08 NONE SH. S. PAL, SR. DR 53 TO 56. 5808/D/2016, 5810/D/2016 5811/D/2016 5812/D/2016 ACIT, CENTRAL CIRCLE-14, ROOM NO. 354, E-2, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI HARVINDER SINGH KOHLI 1 ST LINK ROAD, 1 ST FLOOR, JANGAPURA NEW DELHI PAN : AIHPK2586Q 2008 -09, 2010 -11, 2011 -12, 2012 -13 NONE SH. S. PAL, SR. DR 57. 5799/D/2016 ACIT, CIRCLE- 33(1), ROOM NO. 1305, 13 TH FLOOR, E-2 PRATYKSHAYA KAR BHAWAN , CIVIC CENTRE, INDER MOHAN THAPAR A-11, ANAND NIKETAN NEW DELHI PAN : AAZPT6605P 2003 -04 NONE SH. S. PAL, SR. DR 58. 6058/D/2016 ACIT, CENT, CIRCLE-4 NEW DELHI GODAVARI VANIJYA PVT. LTD. A-43, PHASE-II, NOIDA EXTENSION, NOIDA, PAN : AACCG4016H 2009 -10 NONE SH. S. PAL, SR. DR 59. 6128/D/2016 ACIT, CIRCLE- INFOTEL 2013 NONE SH. S . ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 8 12(1), ROOM NO. 405, C.R.BUILDING, NEW DELHI TECHNOLOGIES PVT. LTD., D-7, DHAWANDEEP APARTMENTS 6, JANTAR MANTAR ROAD, NEW DELHI -14 PAL, SR. DR 60. 5630/D/2016 DCIT, CIRCLE 11(2), NEW DELHI HUGHES NETWORK SYSTEMS INDIA P. LTD. 1, SHIVAJI MARG, WESTEND GREEN, NH-8 NEW DELHI PAN : AAACH3025R 2011 -12 SH. ANSHU SUCHAR & KARAN JAN, CAS SH. S. PAL, SR. DR 61. 5842/D/2016 ITO, WARD-1(5), 5 TH FLOOR, UDYOG MINAR, VANIJYA NIKUNJ, HSIIDC BUILDING, UDYOG VIHAR, PHASE-V, GURGAON ASHWANI KUMAR VASUDEV BA-47, 1 ST FLOOR, SHALIMAR BAGH NEW DELHI PAN : BNBPK3582Q 2010 -11 NONE SH. S. PAL, SR. DR ORDER PER BENCH : 1. PERUSAL OF THE AFORESAID APPEALS FILED BY THE REVENUE APPARENTLY SHOW THAT THE SAME ARE HAVING LO W TAX EFFECT AS PER CBDT CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 VIDE WHICH THE REVENUE HAS BEEN DIRECTED NOT T O PREFER ANY APPEAL IN CASE THE TAX EFFECT IS LESS TH AN RS.20,00,000/- AND THIS FACTUAL POSITION HAS BEEN F AIRLY DATE OF HEARING 07.09.2018 DATE OF PRONOUNCEMENT 19.09.2018 ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 9 CONCEDED BY THE LD. D.R. THE LD. A.R. CONTENDED TH AT 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. PER USAL OF CBDT CIRCULAR (SUPRA) SHOWS THAT MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL, H ON'BLE HIGH COURT AND HON'BLE SUPREME COURT HAS BEEN REVIS ED MAKING THE AFORESAID APPEALS NOT MAINTAINABLE THE R ELEVANT PORTION OF THE AFORESAID CIRCULAR IS EXTRACTED AS U NDER: 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-MEASUR ES FOR REDUCING LITIGATION-REG. REFERENCE IS INVITED TO BOARDS CIRCULAR NO. 21 OF 2 015 DATED 10.12.2015 WHEREIN MONETARY LIMITS AND OTHER CONDITI ONS 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 COURT S 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 CA SES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 10 S. NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 20,00,000/- 2 BEFORE HIGH COURT 50,00,000/- 3 BEFORE SUPREME COURT 1,00,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY 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 OB JECTIONS BELOW THIS MONETARY LIMIT, ALREADY FILED, SHOULD BE P URSUED FOR DISMISSAL AS WITHDRAWN/ NOT PRESSED. FILING OF CROS S OBJECTIONS BELOW THE MONETARY LIMIT MAY NOT BE CONSIDERED HENC EFORTH. SIMILARLY, REFERENCES TO HIGH COURTS AND SLPS/ APPEA LS BEFORE SUPREME COURT BELOW THE MONETARY LIMIT OF RS. 50 LAK HS AND RS. 1 CRORE RESPECTIVELY SHOULD BE PURSUED FOR DISMI SSAL AS WITHDRAWN/ NOT PRESSED. REFERENCES BEFORE HIGH COURT AND SLPS/ APPEALS BELOW THESE LIMITS MAY NOT BE CONSIDE RED HENCEFORTH. 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROS S OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SC /HCS/TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTIVELY TO PENDING SLPS/ APPEALS/ CROSS OBJECTIONS/REFERENCES. PENDING APPEAL S BELOW THE SPECIFIED TAX LIMITS IN PARE 3 ABOVE MAY BE WITHDRA WN/ NOT PRESSED. 14. THE ABOVE MAY BE BROUGHT TO THE NOTICE OF ALL CONCER NED. 15. THIS ISSUES UNDER SECTION 268A OF THE INCOME-TAX ACT 1961 ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 11 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 AFO RESAID APPEALS FILED BY THE REVENUE IS HEREBY DISMISSED HA VING BEEN BECOME INFRUCTUOUS. HOWEVER, IN CASE, THE PRESENT APPEAL IS FOUND TO BE COVERED BY THE REVISED GUIDELINES ISSUED BY THE CBD T VIDE LETTER F.NO.279/MISC.142/2007-ITJ (PT) DATED 2 0 TH AUGUST, 2018, THE DEPARTMENT SHALL BE AT LIBERTY TO SEEK RECALL OF THIS ORDER UNDER RELEVANT PROVISIONS OF L AW. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2018. SD/- SD/- (G.D.AGRAWAL) (KULDI P SINGH) PRESIDENT JUDICIAL MEMBER DATED: 19.09.2018 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT ITA NO. 2 441, 2442, 2443, 2444, 2445, 3159, 1581, 35, 3161,6 91, 2716, 4202(CO 161),2525, 4621, 274 4, 101, 2753, 508, 3338, 222, 1847, 4108, 3012, 1055, 2697/D /2018 168, 7776, 1260, 1 6, 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, 535 5,5245 (CO NO. 349), 5808, 5810-12, 579 9, 6058, 6128, 5630, 5842/D/2016 12 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. P S/PS .09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .09.2018 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 WE BSITE 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 RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER
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