ITA No. 4760/Del/2016 Assessment year 2014-15 IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 4760/DEL/2016 AY : 2014-15 Income Tax Officer, vs Himanni Khanna, Ward 28(1), D-820, New Friends Colony, Room No. 1214, New Delhi-110065 E-2 Block, (PAN: CAYPK9778B) Civic Centre, J.L.N. Marg, New Delhi-110002 (Appellant) (Respondent) Appellant by: Shri Raghunath, Sr. DR Respondent by: Shri Himanshu Aggarwal, CA Date of hearing : 29.08.2019 Date of pronouncement: 29.08.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal by revenue is directed against order of ld. CIT(A)-10, New Delhi dated 29.06.2015 pertaining to AY 2014- 15. 2.0 revenue is aggrieved by deletion of addition of Rs. 67,89,249/- made by AO under head Income from house property . 1 ITA No. 4760/Del/2016 Assessment year 2014-15 2.1 perusal of grievance of revenue shows that tax effect would be less than Rs. 50 lakhs and hence appeal has to be dismissed in light of CBDT Circular No. 17/2019 dated 08.08.2019. 2.2 ld. DR vehemently stated that this Circular is not applicable to existing appeals as it is prospective in nature. 2.3 In our considered opinion, language of Circular 17/2019 dated 08.08.2019 clearly shows that it has referred to earlier Circular 3/2018 and its amendment dated 20.08.2018 vide which monetary limit for filing of income tax appeals by department before ITAT, Hon ble High Court, SLP/and appeals before Hon ble Supreme Court have been specified. It would be pertinent to refer to Circular no. 17/2019 which reads as under:- "Circular No. 17/2019 New Delhi. 8th August 2019 Subject: - Further Enhancement of Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.- 2 ITA No. 4760/Del/2016 Assessment year 2014-15 Reference is invited to Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by Department before Income Tax Appellate Tribunal. High Courts and SLPs/ appeals before Supreme Court have been specified. Representation has also been received that anomaly in said circular at para 5 may be removed. 2. As step towards further management of litigation. it has been decided by Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of Circular mentioned above and accordingly, table for monetary limits specified in Para 3 of Circular shall read as follows: S.No. Appeals/SLPs in IT matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000/- 2. Before High Court 1,00,00,000/- 3. Before Supreme Court 2,00,00,000/- 3. Further, with view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis- -vis where composite order for more than one assessment year is passed. Para 5 of Circular is substituted by following para:- "5. Assessing Officer shall calculate tax effect separately for every assessment year in respect of disputed issues in case of every assessee. If, in case of assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which tax effect in respect of disputed issues exceeds monetary limit specified in para 3. No appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit specified in para 3. Further, even in case of composite order of any High Court or appellate 3 ITA No. 4760/Del/2016 Assessment year 2014-15 authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit specified in para 3. In case where composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately." 4. said modifications shall come into effect from date of issue of this Circular. 5. same may be brought to notice of all concerned. 6. This issues under section 268A of Income-tax Act, 1961. 7. Hindi version will follow. 3.0 As mentioned elsewhere by Circular 17/2019, CBDT has further enhanced monetary limit for filing of appeals and same is amendment to Circular 3/2018. We find that Clause 13 of Circular 3/2018 reads as under: "The Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in Hon'ble Supreme Court/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections / references. Pending appeals below specified tax limits in para 3 above may be withdrawn/not pressed. 3.1 In light of above, we are of considered opinion that Circular No. 17/2019 shall also apply retrospectively to pending 4 ITA No. 4760/Del/2016 Assessment year 2014-15 appeals. In that view of matter, appeal filed by Revenue stands dismissed. 4. In result, appeal by revenue stands dismissed. Order pronounced in open court on 29th August, 2019. Sd/- Sd/- (O.P. KANT) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29th AUGUST, 2019 GS Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR By Order Asstt. Registrar ITAT, New Delhi 5 Income-tax Officer, Ward 28(1), New Delhi v. Himanni Khanna