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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI
Before: SH. R.S. SYAL
ORDER
PER R.S. SYAL, VICE PRESIDENT This appeal by the Revenue has been directed against the order of Ld. CIT(A)-1, Noida dated 30.6.2017 for AY 2009-10. In this case, the AO made an addition of Rs.16,48,800/-u/s 68 of the Income Tax Act, 1961 (in short “Act”). The Ld. CIT(A) allowed the appeal of the assessee because no notice u/s 143(2) of the Act was served upon the assessee. The Revenue is aggrieved against the deletion of addition.
I have heard Ld. Representatives of both the parties.
Admittedly the tax effect in the departmental appeal is less than Rs.10 Lac. The CBDT Circular No.21/2015 dated 10.12.2015 has directed that Department shall not file appeal before Tribunal in cases where the tax effect does not exceed monetary limit of Rs.10 Lac and that this Instruction will apply retrospectively to pending appeals and appeals to be filed as well. It has further been directed that the appeals filed contrary to the Instruction may be withdrawn or not pressed. In para 8, certain exceptions have been provided in which the Department can contest the issue on merits. However, no exception is applicable to the present case. In view of the above, I am of the view that since the departmental appeal has been filed against the above Instruction of the CBDT, the same is liable to be dismissed.
In the result, the appeal of the Department is dismissed. Order pronounced in the open court.