DCIT, CC-6, New Delhi v. Sahara India International Corpn. Ltd
[Citation -2019-LL-0926-23]

Citation 2019-LL-0926-23
Appellant Name DCIT, CC-6, New Delhi
Respondent Name Sahara India International Corpn. Ltd.
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 26/09/2019
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags retrospective effect • monetary limit • low tax effect
Bot Summary: Perusal of the aforesaid 07 appeals filed by the Revenue apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which the Revenue has been directed not to prefer any appeal in case the tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by the Ld. D.R. The Ld. A.R. contended that all the 07 appeals of the Revenue may be dismissed in the light of CBDT Circular. Perusal of CBDT Circular shows that monetary limit for filing the appeal by the Department before the Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised and the relevant portion of the aforesaid circular is extracted 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. Further, with a 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. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the 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 an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In view of the CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the 6 Tribunal in case of Dinesh Madhavlal Patel TS-469-ITAT- 2019(Ahd) 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above, we are of the considered view that the aforesaid appeals are not maintainable because of low tax effect i.e. less than Rs.50,00,000/- hence, the aforesaid appeals filed by the Revenue are hereby dismissed having been become infructuous.


IN INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 399/DEL/2011 (ASSESSMENT YEAR : 2006-07) DCIT, CC-6, vs. M/S SAHARA INDIA NEW DELHI INTERNATIONAL CORPN. LTD. C-2, C-3 & C-4, SECTOR-XI, NOIDA (PAN: AADCS6118F) (APPELLANT) (RESPONDENT) ITA No. 631/DEL/2013 (ASSESSMENT YEAR : 1984-85) DCIT, CC-6, vs. M/S SAHARA INDIA NEW DELHI (FIRM) 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW (PAN: AAMFS0216L) (APPELLANT) (RESPONDENT) ITA Nos. 1352/DEL/2013 & 5770/DEL/2010 (ASSESSMENT YEARS : 1989-90 & 1991-92) DCIT, CC-6, vs. M/S SAHARA INDIA LTD. NEW DELHI 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW (PAN: AADCS4482J) (APPELLANT) (RESPONDENT) 2 C.O. NO. 22/DEL/2011 (IN ITA NO. 5770/DEL/2010) (ASSESSMENT YEAR : 1991-92) M/S SAHARA INDIA LTD. vs. DCIT, CC-6, 1, KAPOORTHALA COMPLEX, NEW DELHI ALIGANJ, LUCKNOW (PAN: AADCS4482J) (APPELLANT) (RESPONDENT) ITA Nos.6055 & 6056/DEL/2016 (ASSESSMENT YEARS : 2000-01 & 2001-02) ACIT, CC-1, vs. M/S SAHARA INDIA NEW DELHI FINANCIAL COPRORATION LTD. 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW (PAN: AADCS8698C) (APPELLANT) (RESPONDENT) C.O. NO. 27/DEL/2017 (IN ITA NO. 6056/DEL/2016) (ASSESSMENT YEAR : 2001-02) M/S SAHARA INDIA vs. ACIT, CC-1, FINANCIAL CORPORATION LTD NEW DELHI 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW (PAN: AADCS8698C) (APPELLANT) (RESPONDENT) ITA No.5389/DEL/2013 (ASSESSMENT YEAR : 2009-10) ACIT, CC-6, vs. M/S SAHARA ONE MEDIA NEW DELHI & ENTERTAINMENT LTD. (FORMERLY KNOWN AS 3 SAHARA INDIA MASS COMMUNICATION LTD.) CTS 40/44, SAHARA INDIA POINT, S.V. ROAD, GOREGAON (W), MUMBAI (PAN: AAACP3047R) (APPELLANT) (RESPONDENT) C.O. NO. 111/DEL/2014 (IN ITA NO. 5389/DEL/2013) (ASSESSMENT YEAR : 2009-10 M/S SAHARA ONE MEDIA VS. ACIT, CC-6, NEW DELHI & ENTERTAINMENT LTD. (FORMERLY KNOWN AS SAHARA INDIA MASS COMMUNICATION LTD.) CTS 40/44, SAHARA INDIA POINT, S.V. ROAD, GOREGAON (W), MUMBAI (PAN: AAACP3047R) (APPELLANT) (RESPONDENT) Revenue by : Ms. Ashima Neb, Sr. DR Assessee by : Sh. Dinesh Verma, Adv. & Sh. Hardeep Singh, CA ORDER PER H.S. SIDHU, JM : In this cases, Applications for Early hearing in main Appeals/Cross objections have been filed. However, at time of hearing, both parties agreed that tax effect involved in these appeals is below prescribed limit. Therefore, main appeals 4 may be decided today itself. Accordingly, Applications for early hearing has become infructuous and dismissed as such. 2. Appellant/Revenue, by filing present 07 appeals sought to set aside respective impugned orders passed by Ld. Commissioner of Income-tax (Appeals) which are relating to different assessment years, as aforesaid. However, Respondent/Assessee has also filed 03 Cross Objections, as aforesaid which are also emanating from impugned orders of Ld. CIT(A). 3. Perusal of aforesaid 07 appeals filed by Revenue apparently show that same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which Revenue has been directed not to prefer any appeal in case tax effect is less than Rs.50,00,000/- and this factual position has been fairly conceded by Ld. D.R. Ld. A.R. contended that all 07 appeals of Revenue may be dismissed in light of CBDT Circular (supra). 4. We have heard parties on issue in controversy and perused material on record. Perusal of CBDT Circular (supra) shows that monetary limit for filing appeal by Department before Tribunal, Hon'ble High Court and Hon'ble Supreme Court has been revised and relevant portion of aforesaid circular is extracted 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 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 5 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: Appeals/SLPs in Income-tax Monetary S. No. matters Limit (in 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-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/ judgment involves more than one assessee. each assessee shall be dealt with separately." 5. In view of CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of 6 Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided issue as to applicability of captioned circular to pending appeals in affirmative and what has been discussed above, we are of considered view that aforesaid appeals are not maintainable because of low tax effect i.e. less than Rs.50,00,000/- hence, aforesaid appeals filed by Revenue are hereby dismissed having been become infructuous. However, in case, present appeals are found to be maintainable at any stage for any technical reasons, Department shall be at liberty to seek recall of this order under relevant provisions of law. 6. As regards assesses 03 Cross Objections are concerned, since we have already dismissed Revenue Appeals on account of low tax effect, hence, Cross Objections filed by Assessee have become infructuous and dismissed as such. 7. In result, all 07 Appeals filed by Revenue stand dismissed and 03 Assessee s Cross objections are also dismissed. Order pronounced in open court on this 26th day of September, 2019. Sd/- Sd/- (PRASHANT MAHARISHI) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER SRB Dated 26th day of September, 2019 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI. DCIT, CC-6, New Delhi v. Sahara India International Corpn. Ltd
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