IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE JUSTICE P.P. BHATT, PRESIDENT AND SHRI G.S. PANNU, VICE PRESIDENT ITA No.496 No.496/Del/2017 496/Del/2017 Assessment Year : 2009 2009- 09-10 Assistant Commissioner of Vs. Shri Shri Charu Shekhar Gupta, Income Tax, R/o 203, Ashadeep Apartment, Circle- Circle-3, 9, Hailey Road, New Delhi. New Delhi. PAN : AAAPG6913C. (Appellant) (Respondent) and 20 others - as per Annexure- Annexure-1 Appellants by : Shri Sanjay Goel, CIT-DR. Respondents by : Shri Deep Chand Garg, CA, Shri Deepesh Garg, Advocate, Shri Pulkit Advani, Advocate, Ms. Sweta Bansal, CA, Shri Kshitiz Garg, Advocate, Shri Amol Sinha, Advocate and Shri V. Raja Kumar, Advocate for various respondents - as per Annexure-1 Date of hearing : 23.08.2019 Date of pronouncement : 23.08.2019 ORDER captioned appeal in ITA No.496/Del/2017 and 20 appeals [as per Annexure-1] preferred by Revenue, have been listed by Registry before Bench on ground that they do not survive for consideration in view of CBDT Circular No.17/2019 dated 8th August, 2019. 2. CBDT, vide Circular dated 8th August, 2019 (supra), 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 appeals is stated to be below enhanced 2 ITA-296/Del/2017 & 20 others monetary limit of ` 50 lakhs specified in CBDT Circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra). CBDT, vide clarification in F.No.279/Misc/M-93/2018-ITJ dated 20th August, 2019 has clarified that revised monetary limits specified in Circular dated 8th August, 2019 (supra) are applicable to pending appeals also. 3. In this background, learned D.R. appearing for Revenue was required to state his position; he has not referred to any material which would show that captioned appeals are 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 Without going into merit of issues raised in captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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 tax effect in dispute in any of captioned appeals is more than limit prescribed in Circular dated 08.08.2019 (supra), or it is protected by any of exceptions provided in para 10 of CBDT circular dated 11.07.2018 (supra), it shall be at liberty to approach Tribunal for recall of order and reinstitution of appeal for adjudication on merits. Tribunal shall consider such applications, if any, as per extant law. 6. In conclusion, by applying circular dated 08.08.2019 (supra) read with circulars dated 11.07.2018 (supra) and 20.08.2019 (supra), captioned appeals of Revenue are dismissed as withdrawn/ not pressed. Above decision was pronounced in open court at conclusion of hearing on 23rd August, 2019. Sd/- Sd/- (G.S. PANNU) PANNU) (JUSTICE P.P. BHATT) BHATT) VICE PRESIDENT PRESIDENT VK. 3 ITA-296/Del/2017 & 20 others Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar 4 ITA-296/Del/2017 & 20 others ANNEXURE - 1 IN INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI Sl. ITA/IT(SS) Asstt. Name of Name of PAN Name of AR- No. No./C.O. Year Appellant Respondent (Shri/Kum/Smt) 1 496/Del-2017 2009-10 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- New Delhi Gupta 2 CO 73/Del- 2009-10 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- 2017 New Delhi Gupta 3 497/Del-2017 2010-11 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- New Delhi Gupta 4 CO 74/Del- 2010-11 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- 2017 New Delhi Gupta 5 498/Del-2017 2011-12 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- New Delhi Gupta 6 CO 75/Del- 2011-12 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- 2017 New Delhi Gupta 7 499/Del-2017 2012-13 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C -- New Delhi Gupta 8 4825/Del-2019 2001-02 DCIT, CC-4, New Anand Prasad ADRPJ2549M Shri Deep Chand Delhi Jaiwal Garg CA 9 4503/Del-2019 2012-13 JCIT(OSD), Vipin Tyagi ABAPT9214A Shri Deepesh Garg, Noida Adv. Mr. Pulkit Advani, Adv. 10 6439/Del-2017 2011-12 DCIT, Circle- Enchanted Wood AABCE2487P -- 8(1), New Delhi Club Ltd. 11 3374/Del-2018 2013-14 ITO(E), Ward- Drishtee AAAAD2313G -- 1(3), New Delhi Foundation 12 3375/Del-2018 2014-15 ITO(E), Drishtee AAAAD2313G -- Ward1(3), New Foundation Delhi 13 3604/Del-2018 2013-14 ITO, Ward-3(4), Co-operative Cane AAAJC0224E -- Hapur Development Union Ltd. 14 4248/Del-2018 2013-14 ACIT, Circle- D.P. Industries AAAFD4146J -- 34(1), New Delhi 15 4395/Del-2018 2011-12 ACIT, Circle- Carlson Hospitality AABCC5374K -- 5(2), New Delhi Marketing (India) Pvt. Ltd. 16 4535/Del-2018 2014-15 DCIT, Circle- Educomp Online AACCE3461E Ms. Sweta Bansal 8(1), New Delhi Supplemental CA Service Ltd. 17 4544/Del-2018 2009-10 ITO, Ward-1(3), Dharam Raj DABPD1386Q -- New Delhi 18 392/Del-2018 2014-15 ACIT(OSD), Nextwave AADCD6390A Shri Kshitiz Garg, Circle-18(1), New Televentures Pvt. Adv. And Shri Amol Delhi Ltd. Sinha, Adv. 19 1672/Del-2018 2014-15 ACIT(E0, Circle- New Delhi Young AAATN1200H Shri V. Raja Kumar 2(1), New Delhi Men s Christian Adv. Association 20 2068/Del-2018 2008-09 ITO, Ward-52(5), Onkar Nath Pandey AKJPP2942F -- New Delhi 21 2265/Del-2018 2013-14 ACIT, CC-26, Metropolitian AAFCM6326D -- New Delhi Buildmart P. Ltd. Assistant Commissioner of Income-tax, Circle-3, New Delhi v. Charu Shekhar Gupta and 20 other