1                        ITA No. 1261/Del/2017


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

              BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
                                   AND
               MS SUCHITRA KAMBLE, JUDICIAL MEMBER

                       I.T.A. No. 1261/DEL/2017 (A.Y 2013-14)

     DCIT,                             Vs    M/s. Girdhar International Pvt.
     Circle ­ 10(1),                         Ltd., F-16, Udyoug Nagar,
     New Delhi.                              Peeragari,
                                             New Delhi ­ 110 041.
                                             (AABCG 8493 R)

     (APPELLANT)                             (RESPONDENT)


                 Appellant by       Sh. S. N. Meena, Sr. D.R.
                 Respondent by      --None--

                   Date of Hearing            05.12.2019
                   Date of Pronouncement      05.12.2019

                                     ORDER

PER SUCHITRA KAMBLE, JM

      This appeal is filed by the Revenue against the order of the
Commissioner of Income Tax [Appeals]-4, New Delhi dated 08.12.2016 for
Assessment Year 2013-14.

2.   At the outset, it was brought to our notice that the tax effect involved in
this appeal being less than Rs. 50 lacs, squarely falls within the ambit of
Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct
Taxes prescribing the tax effect for preferring appeals before Tribunal by the
revenue and subsequent clarification issued by CBDT on 20 th August, 2019.






3.   After perusing the materials available on record, we find that the amount
disputed before us is below the tax effect limit prescribed by CBDT vide
Circular No. 17/2019 dated 08.08.2019 for preferring appeals before tribunal
                                        2                       ITA No. 1261/Del/2017


by the revenue. On perusal of the Circular No. 17/2019 dated 08.08.2019 and
the materials available on record, Ld. Sr. DR could not point out as to how and
why such a Circular is not applicable to the facts of the case. We find that the
subsequent clarification dated 20.08.2019 makes it very clear that the revised
monetary limits shall apply retrospectively to pending appeals also. The
Circular is binding on the tax authorities. Hence, we hold that the appeal of the
revenue deserve to be dismissed on account of low tax effect vide Circular No.
17/2019 dated 08.08.2019 and subsequent clarification on 20.08.2019.
Accordingly, on account of low tax effect case, we dismissed this appeal of
revenue in limine, without going into the merits of the case.






4.    In result, appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 5th day of December, 2019.

        Sd/-                                                    Sd/-

   (N. K. BILLAIYA)                                    (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER                                       JUDICIAL MEMBER

Dated:            05/12/2019
Priti Yadav, Sr. PS *

Copy forwarded to:

1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(Appeals)
5.    DR: ITAT




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