IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH : A : NEW DELHI

     BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
                         AND
         SHRI KULDIP SINGH, JUDICIAL MEMBER
                              ITA No.6359/Del/2015
                             Assessment Year: 2011-12

ITO,                                Vs.      Amrop International Pvt. Ltd.,
Ward-2(3),                                   7th Floor, Tower-B,
New Delhi.                                   Global Business Park,
                                             M.G. Road,
                                             Gurgaon.

                                             PAN: AAAC14043A

      (Appellant)                              (Respondent)

             Assessee by        :         Shri Tarun Tulsani, CA
             Revenue by        :          Shri B.P. Singh, Sr.DR

             Date of Hearing      : 17.10.2018
             Date of Pronouncement: 17.10.2018

                                          ORDER

PER R.K. PANDA, AM:

      This appeal by the Revenue is directed against the order dated 11th September,

2015 of the CIT(A)-I. New Delhi, relating to Assessment Year 2011-12.


2.   The ld. AR, at the outset, submitted that the tax effect involved in the grounds

raised by the Revenue is below Rs.20 lac and, therefore, in view of the recent CBDT

Circular No.03/2018 dated 11th July, 2018, the appeal filed by the Revenue is not
                                                                        ITA No.6359/Del/2015







maintainable and has to be dismissed. The ld. DR fairly conceded that the tax effect

involved in the grounds raised by the Revenue is, admittedly, below Rs.20 lac. We,

therefore, hold that the appeal filed by the Revenue is not maintainable in view of the

CBDT Circular No.03/2018 dated 11th July, 2018 which is applicable even to pending

appeals. However, if the Revenue, at any point of time, finds that the case of the

Revenue falls under any of the clauses as per amended para 10 of the said Circular,

vide Notification dated 20th August, 2018, the Revenue is at liberty to file

Miscellaneous Application for revival of the appeal. The appeal filed by the Revenue

is, accordingly, dismissed.







3.    In the result, the appeal filed by the Revenue is dismissed.

        The decision was pronounced in the open court on 17.10.2018 at the time of

        hearing.

             Sd/-                                                    Sd/-

  (KULDIP SINGH)                                         (R.K. PANDA)
 JUDICIAL MEMBER                                      ACCOUNTANT MEMFBER

Dated: 17th October, 2018

dk

Copy forwarded to

1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(A)
5.    DR
                                                       Dy. Registrar, ITAT, New Delhi


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