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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. R.K PANDA & SH. KULDIP SINGH
PER R.K. PANDA, AM:
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. 2. 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
ITA No.588/Del/2013
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that the pending appeals of the department before ITAT having monetary limit of Rs. 20,00,000/- will be treated as withdrawn.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.
Sd/- Sd/- (KULDIP SINGH) (R.K PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER *Neha* Date:- 06.03.2019 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 06.03.2019 Date on which the typed draft is placed before the dictating Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS 07.03.2019 Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order