Assistant Commissioner of Income-tax, 33(1), Mumbai v. Geeta P Shah
[Citation -2019-LL-0820-140]

Citation 2019-LL-0820-140
Appellant Name Assistant Commissioner of Income-tax, 33(1), Mumbai
Respondent Name Geeta P Shah
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 20/08/2019
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: The CBDT, vide Circular No. 17/2019 dated 8th August, 2019, has amended para 3 of Circular No. 3/2018 dated 11.07.2018 modifying the monetary limits for filing of appeals by the Department before the Tribunal. The tax effect in dispute in the captioned appeal is stated to be below the enhanced monetary limit of 50 lakhs specified in the CBDT Circular dated 08.08.2019 read with circular 11.07.2018. In this background, the learned D.R. appearing for the Revenue was required to state his position; he has not referred to any material which 2 ITA No. 4351/Mum/2018 Teekay Tubes Private Limited, would show that the captioned appeal is protected by any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 and its amendment dated 20th August, 2018. Without going into the merit of the issues raised, the captioned appeal is deemed to be withdrawn/not pressed as it s filing is not in consonance with the CBDT circular dated 08.08.2019 read with circular 11.07.2018. It is also noted that the Hon'ble Supreme Court in the case of DCIT Ors vs. MSEB Holding Company Ltd. SLP No.26373/2019 dated 16.08.2019 has taken cognizance of the enhanced limit while dismissing the SLP arising from the judgement passed by the Hon'ble Bombay High Court in WP No. 3642/2018 dated 25.01.2019. We clarify that if on a later date, the Revenue finds that filing of the appeal is protected by any of the exceptions provided in para 10 of the CBDT circular 11.07.2018, it shall be at liberty to approach the Tribunal for recall of the instant order and reinstitution of the appeal for adjudication on merits. In conclusion, by applying the circular dated 08.08.2019 read with circular dated 11.07.2018, the captioned appeal of the Revenue is dismissed as withdrawn/ not pressed.


IN INCOME TAX APPELLATE TRIBUNAL "D Bench, Mumbai Before Justice P.P. Bhatt, President and Shri G.S. Pannu, Vice President ITA No. 4351 /Mum/2018 (Assessment Year: 2013-14) DCIT 8(3)(1) Teekay Tubes Private Limited, Mumbai 315/317, Navrattan, VS. P D Mello Road, Near Carnac Bridge, Mumbai 400 009 AAACT4130H Appellant Respondent Appellant by: Shri Chaitanya Anjaria Respondent by: None Date of Hearing: 20.08.2019 Date of Pronouncement: 20.08.2019 ORDER captioned appeal filed by Revenue pertaining to A.Y. 2013-14 is directed against order passed by CIT(A)-14, Mumbai dated 06.04.2018 which in turn arises out of order passed by Assessing Officer under Section 143(3) of Income Tax Act, 1961 (hereinafter "the Act") dated 11.03.2016. 2. CBDT, vide Circular No. 17/2019 dated 8th August, 2019, has amended para 3 of Circular No. 3/2018 dated 11.07.2018 modifying monetary limits for filing of appeals by Department before Tribunal. tax effect in dispute in captioned appeal is stated to be below enhanced monetary limit of `50 lakhs specified in CBDT Circular dated 08.08.2019 (supra) read with circular 11.07.2018 (supra). 3. In this background, learned D.R. appearing for Revenue was required to state his position; he has not referred to any material which 2 ITA No. 4351/Mum/2018 Teekay Tubes Private Limited, would show that captioned appeal is protected by any of exceptions provided in para 10 of CBDT circular dated 11.07.2018 (supra) and its amendment dated 20th August, 2018. 4. Without going into merit of issues raised, captioned appeal is deemed to be withdrawn/not pressed as it s filing is not in consonance with CBDT circular dated 08.08.2019 (supra) read with circular 11.07.2018 (supra). It is also noted that Hon'ble Supreme Court in case of DCIT & Ors vs. MSEB Holding Company Ltd. [SLP (Civil) No.26373/2019 dated 16.08.2019] has taken cognizance of enhanced limit while dismissing SLP arising from judgement passed by Hon'ble Bombay High Court in WP No. 3642/2018 dated 25.01.2019. 5. Before parting, we clarify that if on later date, Revenue finds that filing of appeal is protected by any of exceptions provided in para 10 of CBDT circular 11.07.2018 (supra), it shall be at liberty to approach Tribunal for recall of instant order and reinstitution of appeal for adjudication on merits. Tribunal shall consider such application, if any, as per extant law. 6. In conclusion, by applying circular dated 08.08.2019 read with circular dated 11.07.2018 (supra), captioned appeal of Revenue is dismissed as withdrawn/ not pressed. Above decision was pronounced in open court at conclusion of hearing on 20th August, 2019. Sd/- Sd/- G.S. Pannu Justice P.P. Bhatt Vice President President Mumbai, Dated: 20th August, 2019 3 ITA No. 4351/Mum/2018 Teekay Tubes Private Limited, Copy to: 1. Appellant 2. Respondent 3. CIT(A) concerned 4. CIT - concered 5. DR, D Bench, ITAT, Mumbai By Order //True Copy// Assistant Registrar ITAT, Mumbai Benches, Mumbai n.p. Assistant Commissioner of Income-tax, 33(1), Mumbai v. Geeta P Shah
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