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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.6250/Del./2017 Assessment Year 2013-2014 The ITO (E), Ward-1(3), Children’s Book Trust, E-2 Block, Room No.2419, 4, Nehru House, 24th Floor, Pratyaksh Kar Bahadurshah Zafar Marg, vs. Bhawan, Civic Centre, I.P. Estate, New Delhi. Jawahar Lal Nehru Marg, PIN – 110 002. New Delhi – 110 002. (Appellant) (Respondent)
For Revenue : Shri S.L. Anuragi, Sr. D.R. For Assessee : Shri KVSR. Krishna, C.A. Date of Hearing : 13.02.2019 Date of Pronouncement : 13.02.2019 ORDER This appeal by the Revenue has been directed against the Order of the Ld. CIT(A)-40, Delhi, Dated 03.07.2017, for the A.Y. 2013-2014.
In this case, A.O. computed the taxable income of assessee at Rs.30,40,300/-.
Admittedly, the tax effect in the present appeal is less than Rs.20 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT, it has been directed that
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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 Tribunals. Pending appeals below the specified tax limit may be withdrawn/not pressed. The Ld. D.R. in view of the Board’s Circular above did not press the Departmental Appeal. The case of the Department would not fall in the exceptions provided in the above Board Circular. 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.
In the result, appeal of the Department is dismissed.
Order pronounced in the open Court.
Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Delhi, Dated 13th February, 2019 VBP/-
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Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘SMC’ Bench, Delhi 6. Guard File. // BY Order //
Assistant Registrar : ITAT Delhi Benches : Delhi.