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Income Tax officer,Ward 43(3),New Delhi. Vs Shri Suresh Kumar Mittal,TP-11, Pitampura, Delhi-110034
October, 12th 2012
                                     1         ITA No.5034/D/2011 & CO 1/D/2012
                                                              Asstt. Year: 2007-08

                     DELHI BENCH `G' NEW DELHI


                          ITA NO. 5034/DEL/2011
                          ASSTT. YEAR: 2007-08

Income Tax officer,       Vs Shri Suresh Kumar Mittal,
Ward 43(3),                  TP-11, Pitampura,
New Delhi.                   Delhi-110034
                             (PAN: AAAPM4219R)

                            C.O. NO. 1/DEL/2012
                          (IN ITA NO. 5034/DEL/2011)
                            ASSTT. YEAR: 2007-08

Sh. Suresh Kumar Mittal     Vs Income Tax Officer,
New Delhi.                      New Delhi.
(Appellant)                    (Respondent)

                  Appellant by: Shri Satpal Singh, Sr.DR
                   Respondent by: Shri Deepak Bansal

                          O R D E R


      This appeal is filed by the department and also by the assessee. The

appeal of the department and cross objection by the assessee are directed

against the order passed by CIT(A) dated 23/08/2011 for Asstt. Year 2007-


2.    In the present case, we note that tax effect in the appeal of the

department is less than Rs. 2 lakh. The CBDT vide Instruction No.3 dated
                                      2           ITA No.5034/D/2011 & CO 1/D/2012
                                                                 Asstt. Year: 2007-08

9.2.2011, has instructed not to file the appeal by the revenue where tax effect

involved is not in excess of Rs.3,00,000/-. The revised limit vide Instruction

No.3 dated 9.2.2011 for filing appeal before the Tribunal, High Court and

Supreme Court is as under:-

      "Before the Income Tax Appellate Tribunal :           Rs.3 lakhs,
      Appeals u/s 260A of the IT Act
      Before the Hon'ble High Court              :          Rs.10 lakhs and
      Before the Hon'ble Supreme Court          :           Rs.25 lakhs"

3.    It is seen that the Hon'ble High Court of Delhi in the case of CIT Vs.

Delhi Race Club Ltd. in ITA No.128/2008, dated 3rd March, 2011, has held

as under:-

      "The tax effect involved in the present appeal is Rs.4,65,860/-.
      As per recent guidelines of the CBDT, appeal in those cases
      where the tax effect is less than 10 lacs, are not to be

      This Court in the case of Commissioner of Income-tax-III v.
      M/s. P.S. Jain and Co. being No.179/1991 decided on 2nd
      August, 2010 has taken a view that such circular would also
      apply to pending cases."

Since in the present case, the above revised instruction is fully applicable in

view of the judgment of the Hon'ble Delhi High Court (supra), hence in our

opinion the Revenue's appeal is not maintainable in view of the said

Circular of the CBDT.
                                      3           ITA No.5034/D/2011 & CO 1/D/2012
                                                                 Asstt. Year: 2007-08

4.     The Cross Objection filed by the assessee is in support of the order of

the Commissioner of Income Tax(A) which does not require any

adjudication upon. Accordingly, the same is also dismissed.

5.     In the result, the appeal filed by the revenue and the assessee are


       Order pronounced in the Open Court on 10.10.2012.

          Sd/-                                           Sd/-
  (S.V. MEHROTRA)                                  ( R.K. GUPTA)
ACCOUNTANT MEMBER                               JUDICIAL MEMBER

DT. 10th OCTOBER, 2012

Copy forwarded to:-

1.   Appellant
2.   Respondent
3.   C.I.T.(A)
4.   C.I.T.
5.   DR

                                          By Order

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