DCIT, New Delhi V. Smt. Usha Sharma, New Delhi

ITA 463/DEL/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9596 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 22-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES C: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NOS.463, 464 & 465/DEL./2015 ASSESSMENT YEARS 2009-2010, 2010-2011 & 2011-2012 THE DCIT, CENTRAL CIRCLE-20, 3 RD FLOOR, ROOM NO.360, E-2, ARA CENTRE, JHANDEWALAN, NEW DELHI 110 055. VS., SMT. USHA SHARMA, 19, POORVI MARG, 3 RD FLOOR, VASANT VIHAR, NEW DELHI 110 057. PAN AODPS1740L (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI S.S. RANA, CIT - D.R. FOR ASSESSEE : SHRI SALIL AGGARWAL, ADVOCATE. DATE OF HEARING : 30 .0 9 .2019 DATE OF PRONOUNCEMENT : 01 . 1 0.2019 ORDER PER BHAVNESH SAINI, J.M. THE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A)-XXXII, NEW DELHI, DATED 20.10.2014 FOR THE A.Y. 2009-2010, DATED 17.10.2014 FOR THE A.Y. 2010-2011 AND DATED 17.10.2014 FOR THE A.Y. 2011-2012. 2 ITA.NOS.464, 464 & 465/DEL./2015 SMT. USHA SHARMA, NEW DELHI. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEALS ARE LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 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 PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPARTMENT.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.NOS.464, 464 & 465/DEL./2015 SMT. USHA SHARMA, 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 BOARDS CIRCULARS DID NOT PRESS THE DEPARTMENTAL APPEALS. THE CASES OF THE DEPARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE ABOVE BOARD CIRCULARS. IN THE RESULT, THE DEPARTMENTAL APPEALS ARE NOT MAINTAINABLE AS THE APPEALS ARE FILED AGAINST THE BOARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE APPEALS OF THE DEPARTMENT ARE LIABLE TO BE DISMISSED. 4. IN THE RESULT, APPEALS OF THE DEPARTMENT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST OCTOBER, 2019 VBP/- 4 ITA.NOS.464, 464 & 465/DEL./2015 SMT. USHA SHARMA, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT C BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.