ACIT, Circle-2(1), New Delhi v. Air Liquid India Holding Pvt. Ltd
[Citation -2019-LL-0905-6]

Citation 2019-LL-0905-6
Appellant Name ACIT, Circle-2(1), New Delhi
Respondent Name Air Liquid India Holding Pvt. Ltd.
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 05/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags application for adjournment • monetary limit • low tax effect
Bot Summary: 5024/Del./2016 appeal memo we find that the tax effect in the Appeal filed by the Revenue is less than Rs.50 lakhs. 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 Revenue 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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. The CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 whereby it has been directed that monetary limit for filing the appeal of the Revenue 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. In the result, the appeal of the Revenue is not maintainable as the appeal is filed against 3 ITA.No. 5024/Del./2016 the Board instructions referred to above and the appeal of the Revenue is liable to be dismissed. In the result, appeal filed by the Revenue is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.No.5024/Del./2016 Assessment Year 2011-12 ACIT Air Liquid India Holding Pvt. Circle-2(1), Room No. 392, vs. Ltd. C.R. Building, A-24/9, Mohan Cooperative, I.P. Estate, Mathura Road, New Delhi. New Delhi. PAN No. AAACA9121F (Appellant) (Respondent) None For Assessee : For Revenue : None (Application for adjournment rejected as low tax effect) Date of Hearing : 05.09.2019 Date of Pronouncement : 05.09.2019 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by Revenue against order dated 04.07.2016 passed by CIT(A)-1, New Delhi for AY 2011-12. 2. At time of hearing, office of Ld. DR filed adjournment application on behalf of Ld. DR stating therein that said DR is on leave. After going through 2 ITA.No.5024/Del./2016 appeal memo we find that tax effect in Appeal filed by Revenue is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT under section 268A of I.T. Act, it has been directed that Revenue 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. CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing appeal of Revenue 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 (supra), therefore, all conditions of earlier Circular No.3/2018 shall apply accordingly. 3. In view of above Board s Circulars, case of Revenue would not fall in exceptions provided in above Board Circulars. In result, appeal of Revenue is not maintainable as appeal is filed against 3 ITA.No.5024/Del./2016 Board instructions referred to above and, therefore, appeal of Revenue is liable to be dismissed. 4. In result, appeal filed by Revenue is dismissed. Order pronounced in open Court on this 5th Day of September, 2019. Sd/- Sd/- (N.K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05.09.2019 *Kavita Arora, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA.No.5024/Del./2016 Date of dictation 05.09.2019 Date on which typed draft order is placed before 05.09.2019 dictation Member Date on which approval draft comes to Sr. PS 05.09.2019 Date on which fair order is placed before 05.09.2019 Dictation member for pronouncement Date on which fair order comes back to Sr. P.S. 05.09.2019 Date on which final order is uploaded on 05.09.2019 website of ITAT Date on which file goes to Bench Clerk 05.09.2019 Date on which file goes to Head Clerk date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order. ACIT, Circle-2(1), New Delhi v. Air Liquid India Holding Pvt. Ltd
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