IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCHES "G" : DELHI

BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI PRASHANT MAHARISHI, A.M.


                      ITA.No.4011/Del./2018
                    Assessment Year 2014-2015

The ACIT, Central Circle-17,     M/s. SDB Infrastructure (P)
Room No.103, 1 Floor, Hall
                st               Ltd., 56-58, Community
No.1, ARA Centre, E-2        vs. Centre, East of Kailash,
Block, Jhandewalan,              New Delhi ­ 110 065.
New Delhi ­ 110 055.             PAN AAECS6429C
         (Appellant)                     (Respondent)

                  For Revenue :       -None-
                  For Assessee : Shri Baldev Raj, C.A.

             Date of Hearing : 26.10.2018
     Date of Pronouncement : 01.11.2018

                              ORDER

PER BHAVNESH SAINI, J.M.

           This appeal by Revenue has been directed against

the Order of the Ld. CIT(A)-27, New Delhi, Dated 09.03.2018,

for the A.Y. 2014-2015, challenging the deletion of addition of

Rs.48,53,405/- on account of disallowance under section 14A

of the I.T. Act, 1961.
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                                          ITA.No.4011/Del./2018 M/s. SDB
                                           Infrastructure (P) Ltd., New Delhi.



2.         The assessee moved an application for early hearing

of the appeal because the tax effect in the Departmental

Appeal is below Rs.20 lakhs. However, none appeared on

behalf of the Revenue. The claim of assessee is that the tax

effect is below Rs.20 lakhs have not been disputed.







3.         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be withdrawn/not pressed. 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 have been filed
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                                      ITA.No.4011/Del./2018 M/s. SDB
                                       Infrastructure (P) Ltd., New Delhi.








against the instruction of the Board. The Departmental Appeal

is dismissed.


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

          Order pronounced in the open Court.


 Sd/-                                   Sd/-
(PRASHANT MAHARISHI)                   (BHAVNESH SAINI)
ACCOUNTANT MEMBER                     JUDICIAL MEMBER

Delhi, Dated 01st November, 2018
VBP/-
Copy to
1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT `G' Bench, Delhi
6.   Guard File.

                     // BY Order //



          Assistant Registrar : ITAT Delhi Benches :
                         Delhi.