ITO, NEW DELHI vs. M/S SWASTIK ENTERPRISES, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2283/Del/2016 Assessment Year: 2007-08 ITO, Vs. Swastik Enterprises, Ward-51(1), Plot No.31, Gali No.5, New Delhi. New Rohtak Road, Anand Parbat Indl. Area, New Delhi. PAN: AAFTS6921K (Appellant) (Respondent) Assessee by : None Revenue by : Shri Surender Pal, Sr.DR Date of Hearing : 06.02.2019 Date of Pronouncement: 06 .02.2019 ORDER PER R.K. PANDA, AM: This appeal by the Revenue is directed against the order dated 8th February, 2016 of the CIT(A)-17. New Delhi, relating to Assessment Year 2007-08. 2. None appeared on behalf of the assessee when the name of the assessee was called. It was seen that the tax effect involved in the ground raised by the Revenue is below Rs.20 lakhs. The ld. DR also fairly conceded the tax effect involved in the ground raised by the Revenue is below Rs.20 lac . Therefore, in view of the recent

ITA No.2283/Del/2016

CBDT Circular No.03/2018 dated 11th July, 2018, the appeal filed by the Revenue is not maintainable and has to be dismissed. We, therefore, hold that the appeal filed by the Revenue is not maintainable in view of the CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending appeals. However, if the Revenue, at any point of time, finds that the case of the Revenue falls under any of the clauses as per amended para 10 of the said Circular, vide Notification dated 20th August, 2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue is, accordingly, dismissed.

Sd/- Sd/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMFBER Dated: 06th February, 2019 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi