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Income Tax Appellate Tribunal, DELHI BENCH “C”, NEW DELHI
Before: SHRI KULDIP SINGH & Dr. B.R.R. KUMAR
This appeal filed by the revenue is directed against the order dated 12.10.2015 of the CIT(A)-21, New Delhi relating to A.Y. 2011-12.
The Ld. Counsel for the assessee, at the outset, submitted that the tax effect involved in the grounds raised by the revenue is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 dated 11th July,2018, the appeal filed by the Revenue is not maintainable.
The Ld. DR fairly conceded that the tax effect involved in the grounds raised by the revenue is below Rs.20 lakhs and therefore, the appeal filed by the Revenue has to be dismissed. He, however, requested that, if, at any point of time it is noticed that the case of the Revenue falls under any of the amended para 10 of the Circular vide Notification dated 20.08.2018, the Revenue should be allowed to file Miscellaneous Application for revival of the appeal.
After hearing both the sides and on perusal of the material available on record we find the tax effect involved in the grounds raised by the Revenue in the impugned appeal is admittedly below Rs.20 lakhs. Therefore, 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 20.08.2018, the Revenue is at liberty to file Miscellaneous Application for revival of the appeal. The appeal filed by the revenue is accordingly dismissed.
In the result, the appeal filed by the Revenue is dismissed in the terms indicated above.
Order pronounced in the open Court at the time of hearing itself i.e. on this 24.01.2019.