ITA No.-4977/Del/2015.
                                                G.K. Dairy & Milk Products Pvt. Ltd., New Delhi.

             IN THE INCOME TAX APPELLATE TRIBUNAL
                  (DELHI BENCH: `C': NEW DELHI)

       BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
                           AND
     SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER

                     ITA No:- 4977/Del/2015
                   (Assessment Year: 2006-07)
DCIT,                               M/s G.K. Dairy & Milk
Circle 10(1),                   Vs. Product Pvt. Ltd.,
New Delhi.                          Pragati   Chamber, Ranjit
                                    Nagar,
                                    New Delhi-110008.
PAN No:       AAACG3118J
APPELLANT                           RESPONDENT

             Revenue by          : Sh. Amit Katoch, Sr. DR
             Assessee by         : Sh. Abhishek Mathur, Adv.

                                ORDER

PER: ANADEE NATH MISSHRA, AM

      This appeal by the Revenue has been directed against the order of Learned

Commissioner of Income Tax (Appeals)-4, New Delhi, dated 27.05.2015 for Assessment

Year 2006-07.


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 Central Board of Direct Taxes

(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







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                                                                           ITA No.-4977/Del/2015.
                                                    G.K. Dairy & Milk Products Pvt. Ltd., New Delhi.

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. It is also directed in this Circular, that pending appeals below the specified tax

effect may be withdrawn/not pressed. Learned Sr. DR, who appeared on behalf of

Revenue, did not press the appeal in view of the aforesaid Circular of CBDT. We may

also note that this appeal of Revenue would not fall within the exceptions provided in

the aforesaid Circular. In the result, the Departmental Appeal is not maintainable, in

view of aforesaid CBDT Circular. The Appeal of Revenue is dismissed as withdrawn/not

pressed by the Learned Sr. DR. We clarify that Revenue will be at liberty to file a

miscellaneous application seeking recall of this order for restoration of the appeal, if it is

found that the appeal of Revenue is not covered by aforesaid CBDT Circular.






3.     In the result, appeal of the Revenue is dismissed, for statistical purposes.

         Order pronounced in the open court on 19th day of November, 2018.

            Sd/-                                                   Sd/-
       (AMIT SHUKLA)                                    (ANADEE NATH MISSHRA)
     JUDICIAL MEMBER                                     ACCOUNTANT MEMBER

Dated: 19.11.2018
Pooja/-
Copy forwarded to:
  1. Appellant
  2. Respondent
  3. CIT
  4. CIT(Appeals)
  5. DR: ITAT


                                                            ASSISTANT REGISTRAR

                                                                   ITAT NEW DELHI

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                                                                 ITA No.-4977/Del/2015.
                                          G.K. Dairy & Milk Products Pvt. Ltd., New Delhi.




Date of dictation



Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the
Other Member

Date on which the approved draft comes to the Sr.
PS/PS

Date on which the fair order is placed before the
Dictating Member for pronouncement

Date on which the fair order comes back to the Sr.
PS/PS
Date on which the final order is uploaded on the
website of ITAT

Date on which the file goes to the Bench Clerk

Date on which the file goes to the Head Clerk

The date on which the file goes to the Assistant
Registrar for signature on the order

Date of dispatch of the Order




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