1                          ITA No. 5289/Del/2015


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

                 BEFORE SH. G. S. PANNU, VICE PRESIDENT
                                  AND
               MS SUCHITRA KAMBLE, JUDICIAL MEMBER

                     I.T.A. No. 5289/DEL/2015 (A.Y 2010-11)

     DCIT (Exemption),                  Vs    Mathura Vrindavan Development
     Room No.208, 2nd Floor,                  Authority,   32-Civil   Lines,
     CGO-1, Hapur Road,                       Mathura (UP)
     Ghaziabad.                               (AAALM 0135 A)

     (APPELLANT)                              (RESPONDENT)


                 Appellant by       Ms. Rakhi Vimal, Sr. D.R.
                 Respondent by      Shri Deepesh Garg and
                                    Shri Rohit Kumar Gupta, Adv.

                     Date of Hearing            13.12.2019
                     Date of Pronouncement      16.12.2019

                                     ORDER

PER SUCHITRA KAMBLE, JM

      This appeal is filed by the Revenue against the order of the
Commissioner    of   Income   Tax   [Appeals]-II,   Agra   dated    16.03.2015      for
Assessment Year 2010-11.

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. 5289/Del/2015


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 16th day of December, 2019.

        Sd/-                                                    Sd/-

   (G. S. PANNU)                                       (SUCHITRA KAMBLE)
 VICE PRESIDENT                                         JUDICIAL MEMBER

Dated: 16/12/2019
Priti Yadav, Sr. PS *

Copy forwarded to:

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




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