ITO, WARD- 2(3), NOIDA vs. NEERAJ GOEL, NOIDA

2 ITA.No.6290/Del./2017 Shri Neeraj Goel, Noida. 2. In this case, the A.O. passed the assessment order making addition of Rs.27,42,688/-. The Ld. CIT(A) allowed the appeal of assessee.

The Revenue preferred the present appeal before the Tribunal which is dismissed vide Order Dated 13.03.2018. The Revenue preferred M.A.No.406/Del./2018 which was allowed and earlier Order was re-called and Departmental Appeal was re-fixed for hearing.

Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th July, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the 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 the Tribunal. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. The CBDT Vide Circular No.17/2019 Dated

The Ld. D.R. in view of the above Board’s Circulars did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circulars. In the result, the Departmental appeal is not maintainable as the appeal is filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed.