ACIT, Central Circle-8, New Delhi v. Mala Dhingra
[Citation -2019-LL-0906-27]

Citation 2019-LL-0906-27
Appellant Name ACIT, Central Circle-8, New Delhi
Respondent Name Mala Dhingra
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 06/09/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: At the outset, the learned Sr. DR brought to our attention that CBDT, vide Circular No. 17/2019 dated 08th August, 2019, has decided that the Revenue would not prefer any appeal before the Tribunal, if the tax effect is less than Rs. 50 lakhs. Now, there is a latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein the CBDT has further enhanced the 2 ITA No.4671/Del/2016 monetary limit for filing of appeals by the Department before the Income Tax Appellate Tribunal from Rs. 20 lakhs to Rs. 50 lakhs. The said circular also makes reference to the earlier Circular No. 3/2018, dated 11.7.2018 and, especially states that as a step towards further management of litigation, the Board has decided to enhance the monetary limit for filing of the appeals. For the sake of ready reference, relevant portion of the latest circular, i.e., Circular No. 17/2019, dated 08.08.2019, is reproduced as under: Subject: - Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation. Reference is invited to the Circular No.3 of2018 dated 11.07.2018 of Central Board of Direct Taxes and its amendment dated 20th August. Further, CBDT vide Circular dated 20th August, 2019 has clarified that it will apply to all pending appeals. As available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.4671/Del/2016 Assessment Year: 2010-11 ACIT, Vs. Smt. Mala Dhingra, Central Circle-8, 85, Golf Link, New Delhi New Delhi PAN AADPD6808Q (Appellant) (Respondent) Appellant by Shri Surender Pal, Sr.DR Respondent by Shri Arjun Kishore, CA Date of hearing 04.09.2019 Date of pronouncement 06.09.2019 ORDER PER O.P. KANT, A.M.: present appeal by Revenue is directed against order dated 30.06.2016, passed by learned Commissioner of Income Tax (Appeals)-24, New Delhi, for assessment year 2010-11. 2. At outset, learned Sr. DR brought to our attention that CBDT, vide Circular No. 17/2019 dated 08th August, 2019, has decided that Revenue would not prefer any appeal before Tribunal, if tax effect is less than Rs. 50 lakhs. Therefore, he pleaded that appeal of Revenue be decided as per Instruction of CBDT. 3. Now, there is latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein CBDT has further enhanced 2 ITA No.4671/Del/2016 monetary limit for filing of appeals by Department before Income Tax Appellate Tribunal from Rs. 20 lakhs to Rs. 50 lakhs. said circular also makes reference to earlier Circular No. 3/2018, dated 11.7.2018 and, especially states that as step towards further management of litigation, Board has decided to enhance monetary limit for filing of appeals. This circular is not in supersession of earlier circular but only amends monetary limits as well as gives clarification with regard to paragraph 5 of earlier circular. This, inter alia, means that all other conditions mentioned in earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that, it will apply to all pending appeals. For sake of ready reference, relevant portion of latest circular, i.e., Circular No. 17/2019, dated 08.08.2019, is reproduced as under: 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.- Reference is invited to Circular No.3 of2018 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 income Monetary Limit (Rs.) 3 ITA No.4671/Del/2016 tax matters 1. Before Appellate 50,00,000/- Tribunal 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-a-vis where composite order for more than one assessment years 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 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. 4. Further, CBDT vide Circular dated 20th August, 2019 (F. No. 279/19-93/2018-ITJ) has clarified that it will apply to all pending appeals. Thus, in view of aforesaid circular, appeals of Revenue are dismissed as non-maintainable as tax effect involved in appeals is below Rs. 50 lakhs. However, it is made clear that Department is at liberty to file Miscellaneous Application for recalling of order, if tax effect is found to 4 ITA No.4671/Del/2016 be more than prescribed limit of Rs.50,00,000/- or any of conditions etc., as available in amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out. 6. In result, appeal of Revenue is dismissed. Order is pronounced in open court on 6th September, 2019. Sd/- Sd/- [H.S. SIDHU] [O.P. KANT] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 6th September, 2019. RK/-[d.t.d.s] Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi ACIT, Central Circle-8, New Delhi v. Mala Dhingra
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