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TMI Blog2019 (8) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... 018, 24/IND/2017, 868/IND/2018, 207 & 208/IND/2017, 456/IND/2017, 867/IND/2018, 527/IND/2018, 286/IND/2017, 811/IND/2018, 558/IND/2018, 814 & 815/IND/2018, 570/IND/2018, 556/IND/2018, 563/IND/2018, 559/IND/2018, 443/IND/2017, 343/IND/2017, 600/IND/2016, 656/IND/2017, 567 & 568/IND/2018, 387/IND/2018, 450/IND/2018, 456/IND/2018, 545/IND/2018 ITO, ACIT, DCIT, JCIT, Income Tax Officer Versus M/s. N.T. Thomas Memorial Educational & Development Society, Shri Girish Kumar Tayal, Prop. M/s. Pradeep Cottex Industries, Shri Hemant Bhora, Shri Sunil Kumar Jain And Vice-Versa, Shri Nandlal Manglani, M/s. Padamprabhu Infrastructure & Reality Pvt. Ltd., M/s. Chandraprabhu Real Estate Pvt. Ltd., M/s. Ayush Ajay Construction Pvt. Ltd., Shri Prem Chawla, Shri Mukesh Sarda, Smt. Shalini Sarda, Smt. Sudesh Chawla, M/s. Varun Devcon Pvt. Ltd., M/s. Aarnath Infrastructure and Developers Pvt. Ltd., Shri Wazir Singh Kalsi, Shri Jai Narain Chouksey, Shri Gopal Goyal, Shri Rajesh Nagar, Ujjain Charitable Trust Hospital & Research Centre, Late Smt. Parwati Bai Pharkya, Shri Ramesh Chandra Agrawal, M/s. Rahul Premium Construction Pvt. Ltd, Smt. Manjushree Bhandari, Shri Rajesh Agrawal, Smt. Ramkanya Chouh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon order for the sake of convenience and brevity. 2. At the outset, Ld. Counsels for the assessees pointed out that these appeals are not maintainable in view of the CBDT's circular No.3/2018 and subsequent amendment thereto dated 8th August, 2019. It was also submitted that under the identical facts, the coordinate bench of this Tribunal vide order dated 14.8.2019 in ITA No.1398/Ahd/2004 and others and in the case of ITO Vs. Dinesh Madhavlal Patel has dismissed the revenue's appeals rejecting the objections of the revenue. 3. Ld. D.R. appealing on behalf of the revenue could not controvert this fact. 4. We have considered the rival submissions and gone through the records. It is noted that in all these appeals, the tax effect is below monetary limits of Rs. 50 lakhs as prescribed under the CBDT circular No.3/2018 dated 8th August, 2019 (supra). The coordinate bench of this Tribunal in ITA No.1398/Ahd/2004 and others in the case of ITO Vs. Dinesh Madhavlal Patel (supra) decided the issue by holding as under: "1. These 628 appeals and COs pertain to the appeals are filed by various Assessing Officers, all these appeals call into question correctness of the relief granted to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for appeals before this Tribunal, which was Rs. 3,00,000 till 10th July 2014, has been in effect enhanced to almost 1,700% in the last five years. This substantial relaxation is certainly a huge step which signifies trust reposed by the Government of India in the decisions of the appellate forums, and substantially cuts down time taken in the finality of the appellate process. It is indeed heartening to note that in one stroke, the Government has not only prevented, but has, in effect, set the stage for withdrawal of thousands of appeals before this Tribunal and before Hon'ble Courts above. In an environment in which retrospectively was attached only to the taxation and not to tax reliefs or concessions, such an approach is a pleasant departure from legacy practices. 3. In view of the above factual background and the generous concession by this benevolent CBDT circular, all these appeals must be dismissed as withdrawn and the related cross objections must be dismissed as infructuous. There is, however, a small issue that we must deal with. 4. Smt Aparna Agarwal, learned Departmental Representative, however, has a point to make. She points out that the circular dated 8th Aug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is invited to some judicial precedents in support of the contention that the benevolent circular, such as the one in question, is to be given effect in respect of the pending appeals as well. Ms Urvashi Shodhan, learned counsel for the assessee, points outs that its plainly contrary to the scheme of the litigation policy of the Government of India to give this circular only prospective effect. Shri S K Sadhwani, learned counsel for the assessee, invites our attention to the letter dated 16th July 2018 issued by Member CBDT to the all the Principal Chief Commissioners of Income Tax, in the context of circular dated 11th July 2018 that the present circular seeks to modify, seeking report on withdrawal of the appeals covered by the circular. He then points out that it is the old circular is still alive today and the only change is with respect to the monetary limits. In all fairness, therefore, the same approach regarding withdrawal of pending appeals must be followed for this circular as well. On the same lines, arguments are advanced by the learned representatives which, for the sake of brevity and to avoid repetition, we are not referring to in more specific details. In brief r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately" 4. The said modifications shall come into effect from the date of issue of this Circular. 6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows: 13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed. 7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relief granted by the Commissioner (Appeals) had remained undecided. That is nothing but prolonged agony of uncertainty to the taxpayers. It is indeed an appreciable goodwill gesture by the Government, for so many taxpayers, on the eve of this Independence Day and offering them freedom from the prolonged mental agony and uncertainty of litigation.
11. In the results, all the appeals are dismissed as withdrawn and the cross objections are dismissed as infructuous. Pronounced in the open court today on the 14th August, 2019.
5. Respectfully following the decision of the coordinate bench, we hereby dismiss the above appeals of the revenue in limine without going to the merits of the case.
6. So far as Cross Objections filed by the respective assessees are concerned the same were not pressed by the Ld. counsels in view of the fact that the departmental appeals are not maintainable being low tax effect. Accordingly, Cross Objections are dismissed as not pressed.
7. In the result, Departmental appeals filed by the revenue and Cross Objections filed by the assesssees are dismissed.
Order was pronounced in the open court on 22/08/2019
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