IN THE INCOME TAX APPELLATE TRIBUNAL
                    DELHI BENCH: `SMC', NEW DELHI

              BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER


                           ITA No. 3115/Del/2018
                          Assessment Year: 2014-15

INCOME TAX OFFICER,                   Vs.   M/S VS INTERNATIONAL
WARD 2(4),                                  62, PUNJABIPURA DELHI ROAD
MEERUT                                      MEERUT
UTTAR PRADESH                               UTTAR PRADESH
                                            (PAN: AAFFV0130M)
            (Appellant)                              (Respondent)

              Department by        Sh. Pradeep Kumar Meel, Sr. DR.
              Assessee by          None

                                   ORDER


      This appeal by the Revenue against the impugned order passed by
the Ld. CIT(A), Meerut in relation to assessment year 2014-15.
2.    The learned DR supported the order of the Assessing Officer, but could
not controvert the fact that the tax effect involved in this appeal is less than
Rs.20,00,000/-.






3.     In this case, Notice of hearing to the assessee was sent by the
Registered AD post, in spite of the same, assessee, nor its           authorized
representative appeared to prosecute the matter in dispute, nor filed any
application for adjournment. Keeping in view the facts and circumstances
of the present case and the issue involved in the present Appeal, I am of the
view that no useful purpose would be served to issue notice again and again
to the assessee, therefore, I am    deciding the present appeal exparte qua
assessee, after hearing the Ld. DR and perusing the records.
4.    We have heard the Ld. DR and perused the relevant material on
record. It is noticed that recently the CBDT has issued Circular No. 03 of
2018, dated 11th July, 2018 with retrospective effect, revising the monetary
limit to Rs.20,00,000/- for not filing appeals before the Tribunal.
                                       2


5.    From the afore-noted Circular, it is palpable that the Instruction is
applicable to the pending appeals also with retrospective effect and there is a
clear-cut direction to the Department to withdraw or not press such appeal
filed before the ITAT, wherein tax effect is less than Rs.20,00,000/-. Going
by the prescription of the afore-noted Circular, we are of the view that the
Revenue should have either not filed the instant appeal before the Tribunal
or withdrawn the same as the tax effect in this appeal is admittedly less than
the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeal before the
Tribunal. Accordingly, I   dismiss the instant appeal filed by the Revenue
without going into merits of the case. However, the Department is at liberty
to file Miscellaneous Application, if the tax effect is found to be more than
the prescribed limited of Rs.20,00,000/- or otherwise. Accordingly, the
appeal of the Revenue stands dismissed.






6.    In the result, the appeal of the Revenue stands dismissed.
      The decision is pronounced on 24th October, 2018.

                                                                Sd/-

                                                         (H.S. SIDHU)
                                                      JUDICIAL MEMBER

Dated: 24th October, 2018.
"SRBHATNAGAR"


Copy forwarded to:

1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(A)
5.    DR


                                                    Asst. Registrar, ITAT, New Delhi