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The DCIT, Circle-25(2), C.R. Building, New Delhi. vs. M/s. Travel Security Services India Pvt. Ltd., Suite No.605, 606, 6th Floor, Copia Corporate Suites, Plot No.9, Jasola Distt. Centre, New Delhi 110 025.
October, 10th 2018
              DELHI BENCHES "I-2" : DELHI


                 Assessment Year 2011-2012

                              M/s. Travel Security Services
The DCIT, Circle-25(2),
                              India Pvt. Ltd., Suite No.605,
                              606, 6th Floor, Copia Corporate
C.R. Building,            vs. Suites, Plot No.9, Jasola Distt.
                              Centre, New Delhi ­ 110 025.
New Delhi.
                              PAN AACCT9754B
      (Appellant)                       (Respondent)

                 For Revenue : Shri H.K. Choudhary, CIT-DR
                 For Assessee : Shri Sahil Sharma, Advocate

             Date of Hearing : 10.10.2018
     Date of Pronouncement : 10.10.2018



          This appeal by Revenue has been directed against

the Order of the DCIT, Circle-25(2), New Delhi, Dated

30.11.2015 under section 143(3) r.w.s. 144C(4) of the I.T. Act,

1961, passed in pursuance        to   the   Order of Disputes

Resolution Panel-2, New Delhi, Dated 12.10.2015, challenging
                  ITA.No.372/Del./2016 M/s. Travel Security Services
                                         India Pvt. Ltd., New Delhi.

the Order of the Disputes Resolution Panel in directing the

A.O. to complete assessment by reducing the addition to

Rs.46,00,511/- in place of original recommended ALP of


2.       Admittedly, the tax effect in the Departmental Appeal

is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated

11.07.2018 issued by CBDT under section 268A of the I.T.

Act, it has been directed that Department shall not file appeal

before the Tribunal in case where the tax effect does not

exceed the monetary limit of Rs.20 lakhs. It is also directed

that this instruction will apply retrospectively to the pending

appeals and appeals to be filed henceforth in the Tribunal.

Pending appeals below the specified tax effect may be

withdrawn/not pressed. Learned Sr. D.R. in view of the above

Board Circular did not press the Departmental Appeal. We

may also note that the Appeal of the Department above would

not fall within the exceptions provided in the Board Circular.

In the result, the Departmental Appeal is not maintainable as
                   ITA.No.372/Del./2016 M/s. Travel Security Services
                                          India Pvt. Ltd., New Delhi.

have been filed against the instruction of the Board. The

Departmental Appeal is dismissed as withdrawn/not pressed

by the Learned Sr. D.R.

3.        In the result, appeal of the Revenue is dismissed.

          Order pronounced in the open Court.

     Sd/-                                     Sd/-
    (LP SAHU)                                (BHAVNESH SAINI)
ACCOUNTANT MEMBER                            JUDICIAL MEMBER

Delhi, Dated 10th October, 2018


Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT `I-2' Bench, Delhi
6.   Guard File.

                     // BY Order //

           Assistant Registrar : ITAT Delhi Benches :
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