ITA No.- 6529/Del/2016
                                                                      M/s Eicher Motors Ltd.

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

  BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
                        AND
  SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER

                      ITA No:- 6529/Del/2016
                   (Assessment Year: 1999-2000)
   JCIT,                         M/s Eicher Motors Ltd.,
   Special Range-03,        Vs. Delhi.
   New Delhi.
   PAN No:      AAACE3882D
   APPELLANT                     RESPONDENT

             Revenue By          :      Ms. Ashima Neb, Sr. DR
             Assessee By         :      Shri Gaurav Jain, Adv.



Per Anadee Nath Misshra, AM


(A)   This appeal by Revenue is filed against the order of Learned Commissioner of

Income Tax (Appeals)-3, Delhi, ["Ld. CIT(A)", for short], dated 25.10.2016 for

Assessment Year 1999-2000. Grounds taken in this appeal of Revenue are as under:


      "1.   Ld. Commissioner of Income Tax (Appeals) erred on law and on facts in
            annulling the re-assessment proceedings.
      2.    Ld. Commissioner of Income Tax (A) erred on facts of the case in holding
            that the re-assessment order under consideration was passed in
            consequence of the notice issued u/s 148 of the I.T. Act on 24.03.2003
            which is perverse finding of fact. The AO had initiated the proceedings
            de-novo by way of issue of notice u/s 148 of the I.T. Act on 01.03.2006
            after competing all legal requirements and assessment was completed on
            27.12.2006.

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       3.      The appellant craves leave, modify, add or forego any ground(s) of appeal
               at any time before or during the hearing of this appeal."








(B)    At the outset, Learned Sr. Departmental Representative ["Ld. DR", for short]

brought to our notice, at the time of hearing that tax effect in this appeal is below Rs.

50,00,000/-.    Both sides, [Representatives of Revenue and the Assessee] were in

agreement, at the time of hearing before us, that the tax effect in the present appeal is

below Rs. 50,00,000/-. Vide recent CBDT Circular No. 17/2019 dated 08.08.2019 read

with earlier CBDT Circular No. 3 of 2018, dated 11.07.2018, minimum threshold limit of

tax effect of filing of appeals by Revenue in Income Tax Appellate Tribunal ("ITAT", for

short) has been enhanced to Rs. 50,00,000/-. In a subsequent clarification issued by

CBDT vide F.No. 279/Misc/M-93/2018-ITJ, dated 20/08/2019, it has been clarified by

CBDT that the aforesaid revised monetary limit is also applicable to all pending appeals

in ITAT. Having regard to the aforesaid, the Ld. DR for Revenue did not press the

appeal. The learned Counsel for the assessee also submitted that the appeal was not

maintainable in view of the aforesaid CBDT Circular dated 08.08.2019 and 11.07.2018;

and aforesaid clarification dated 20.08.2019 issued by CBDT. Therefore, this appeal is

dismissed being not pressed and also being not maintainable having regard to aforesaid

CBDT Circular No. 17/2019 dated 08.08.2019 read with aforesaid CBDT Circular No. 3

of 2018 in the light of aforesaid clarification dated 20/08/2019.


(C)    Before leaving, we clarify that Revenue will be at liberty to approach

Income Tax Appellate Tribunal U/s 254(2) of Income Tax Act, 1961 seeking

recall of this order and, for restoration of this appeal if it is found that appeal

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                                                                  M/s Eicher Motors Ltd.

of Revenue is not covered by aforesaid CBDT Circulars dated 08.08.2019 and

11.07.2018.







(D)    In the result, this appeal by Revenue is dismissed. Our decision was orally

pronounced in the Open Court after conclusion of hearing on the date of hearing. Now,

this written order is pronounced in Open Court on 28/11/19.


        Sd/-                                                     Sd/-

(SUDHANSHU SRIVASTAVA)                              (ANADEE NATH MISSHRA)
  JUDICIAL MEMBER                                     ACCOUNTANT MEMBER

Dated: 28/11/19
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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                                                      M/s Eicher Motors Ltd.

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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