DCIT, NEW DELHI vs. M/S MSX MALL PVT. LTD.,, NEW DELHI

This appeal filed by the revenue is directed against the order dated 26.11.2012 of the CIT(A)-2, New Delhi relating to A. Y. 2009-10.

None appeared on behalf of the assessee at the time of hearing. Therefore, this appeal is being disposed of on the basis of material available on record and after hearing the Ld. DR. 3. The Ld. DR fairly conceded that the tax effect involved in the appeal filed by the revenue is below Rs.20,00,000/-. The CBDT vide circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 has revised the monetary limit to Rs.20,00,000/- for filing of the appeals by the department before ITAT. As per para 3 of the said circular it is also clarified that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn. Since in the instant case the tax effect is admittedly below Rs. 20,00,000/-, therefore, in view of the recent CBDT Circular No. 03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 which is even applicable to pending appeals. The appeal filed by the revenue is not maintainable. Accordingly the appeal filed by the revenue is dismissed. 4. In the result, the appeal filed by the revenue is dismissed. Order pronounced in the open court at the time of hearing itself i.e. on 06.03.2019.