IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH "E" NEW DELHI

     BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
                          &
        SHRI L.P. SAHU, ACCOUNTANT MEMBER

                  I.T.A. No.5217/DEL/2015
                  Assessment Year: 2010-11

Dy.CIT, Central Circle-29,    v.   M/s. R.M. Entertainment
New Delhi.                         60, Friends Colony (East),
                                   New Delhi.
TAN/PAN: AADFR 1985L
(Appellant)                        (Respondent)

Appellant by:                Shri Shailesh Kumar, Sr.D.R.
Respondent by:               Shri Sant Kapoor, Adv.
Date of hearing:             26 11 2018
Date of pronouncement:       26 11 2018

                             ORDER

PER AMIT SHUKLA, J.M.:

     The aforesaid appeal has been filed by the Revenue
against the impugned order dated 25.05.2015 passed by the
Commissioner of Income Tax (Appeals)-XXX, New Delhi.

2.   Here in this appeal of the Revenue, the amount in
dispute is Rs.40,66,923/- on which tax effect is much below
the new prescribed monetary limit for filing of appeal by the
Department before the ITAT of Rs.20 lac vide CBDT Circular
No.03/2008 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th
July, 2018. Accordingly, the appeal of the Revenue is
dismissed as non maintainable because of low tax effect.
                                             I.T.A. No.5217/DEL/2015   2


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

       Order pronounced in the open Court on 26th November, 2018.


         Sd/-                                        Sd/-
       [L.P. SAHU]                               [AMIT SHUKLA]
   ACCOUNTANT MEMBER                           JUDICIAL MEMBER

DATED:.26th November, 2018
PKK:
                                                      I.T.A. No.5217/DEL/2015   3


Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT(A)
     4.   CIT
     5.   DR
                                                              Assistant Registrar
                                                       Date
          1.    Draft dictated on (direct on           26.11.2018
                computer)
          2.    Draft placed before author             26.11.2018
          3.    Draft proposed & placed before the
                second member
          4.    Draft discussed/approved by Second
                Member.
          5.    Approved Draft comes to the
                Sr.PS/PS
          6.    Kept for pronouncement on
          7.    File comes back to PS/Sr. PS
          8.    Uploaded on
          9.    File sent to the Bench Clerk
          10.   Date on which file goes to the AR
          11.   Date on which file goes to the Head
                Clerk.
          12.   Date of dispatch of Order.