ACIT, Circle 48(1), New Delhi v. Avijit Chaliha
[Citation -2019-LL-0822-51]

Citation 2019-LL-0822-51
Appellant Name ACIT, Circle 48(1), New Delhi
Respondent Name Avijit Chaliha
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 22/08/2019
Assessment Year 2002-03
Judgment View Judgment
Keyword Tags low tax effect
Bot Summary: ORDER PER H.S. SIDHU, JM: These 03 appeals by the Revenue are directed against the respective orders passed by the Ld. CIT(A)-III, New 2 Delhi in relation to assessments years 2002-03, 2003-04 2005-06. At the time of hearing, Ld. Counsel for the Assessee has filed a letter dated 19.8.2019 in each appeal stating therein that the tax effect involved in respect of assessment year 2002-03 is Rs. 31,41,397/-; assessment year 2003-04 Rs. 35,38,229/- and assessment year 2005- 06 Rs. 13,01,858/- meaning thereby that the tax effect in the Departmental Appeals is less than Rs.50 lakhs she requested that the appeals of the Revenue may be dismissed in view of latest CBDT Circular No. 17/2019 Dated 08.08.2019 wherein the monetary limit for filing the appeal before the Appellate Tribunal by the Department have been enhanced to Rs.50 lakhs. It is noted that vide Circular No.3/2018 Dated 11thJuly, 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. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. 3 Recently, the CBDT vide Circular No.17/2019 Dated 08.08.2019 amended its earlier Circular No.3/2018 whereby it has been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. Keeping in view of the facts and circumstances as explained above and in view of the aforesaid CBDT 4 Circulars as well as decision dated 14th August, 2019 of the ITAT, Ahemedabad A Bench passed in the case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004, all these 03 appeals of the Department are dismissed. In the result, all the 03 appeals filed by the Department are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 4534 & 4535/Del/2010 Assessment Years: 2002-03 & 2003-04 ACIT, CIRCLE 48(1), Vs. SHRI AVIJIT CHALIHA, TH ROOM NO. 624, 6 HOUSE NO. 6-C, FLOOR, MAYUR BHAWAN, SECTOR-15A, NOIDA CONNUGHT PLACE, UTTAR PRADESH NEW DELHI 110001 (PAN: ABXPC5353L) (Appellant) (Respondent) ITA No. 1774/DEL/2013 Assessment Year: 2005-06 DCIT, CIRCLE 48(1), Vs. SHRI AVIJIT CHALIHA, th ROOM NO. 505, 5 floor, C/O HUAWAI D-BLOCK, SPM CIVIC TELECOMMUNICATION CENTRE, PVT. LTD., 14TH FLOOR, NEW DELHI 110001 TOWER-C, UNITECH CYBER PARK, SECTOR-39, GURGAON, HARYANA-122002 (PAN: ABXPC5353L) (Appellant) (Respondent) Department by Shri D.S. Rawat, Sr. DR. Assessee by Ms. Preeti Goel, Adv. ORDER PER H.S. SIDHU, JM: These 03 appeals by Revenue are directed against respective orders passed by Ld. CIT(A)-III, New 2 Delhi in relation to assessments years 2002-03, 2003-04 & 2005-06. 2. At time of hearing, Ld. Counsel for Assessee has filed letter dated 19.8.2019 in each appeal stating therein that tax effect involved in respect of assessment year 2002-03 is Rs. 31,41,397/-; assessment year 2003-04 Rs. 35,38,229/- and assessment year 2005- 06 Rs. 13,01,858/- meaning thereby that tax effect in Departmental Appeals is less than Rs.50 lakhs, hence, she requested that appeals of Revenue may be dismissed in view of latest CBDT Circular No. 17/2019 Dated 08.08.2019 wherein monetary limit for filing appeal before Appellate Tribunal by Department have been enhanced to Rs.50 lakhs. 3. It is noted that vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT under section 268A of I.T. Act, it has been directed that Department shall not file appeal before Tribunal in case where tax effect does not exceed 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 Tribunal. Pending appeals below specified tax limit may be withdrawn/not pressed by Department. 3 Recently, CBDT vide Circular No.17/2019 Dated 08.08.2019 amended its earlier Circular No.3/2018 (Supra) whereby it has been directed that monetary limit for filing Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of Circular mentioned above and accordingly, monetary limit for filing appeal before 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 Circular No.3/2018 dated 11.7.2018 (Supra), therefore, all conditions of earlier Circular No.3/2018 shall apply accordingly. This view is supported by ITAT, Ahemedabad Bench decision dated 14th August, 2019 passed in case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004 (AY 1998-99). 4. Ld. CIT(DR) did not controvert aforesaid proposition. 5. Keeping in view of facts and circumstances as explained above and in view of aforesaid CBDT 4 Circulars as well as decision dated 14th August, 2019 of ITAT, Ahemedabad Bench passed in case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004 (AY 1998-99), all these 03 appeals of Department are dismissed. 6. In result, all 03 appeals filed by Department are dismissed. decision is pronounced on 22.08.2019. Sd/- Sd/- (ANADEE NATH MISSHRA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.08.2019 SRB Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi 5 ACIT, Circle 48(1), New Delhi v. Avijit Chaliha
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