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Income Tax Officer, Ward-35(3), New Delhi. Vs. Sh. Narender Singh A-458, Shastri Nagar, Delhi 110 052
December, 13th 2019
                                      1                       ITA No. 5398/Del/2016

                        DELHI BENCH: `E' NEW DELHI


                   I.T.A. No. 5398/DEL/2016 (A.Y 2010-11)

     Income Tax Officer,              Vs     Sh. Narender Singh
     Ward-35(3),                             A-458, Shastri Nagar,
     New Delhi.                              Delhi ­ 110 052
                                             (PAN : AIIPS 1725 Q)

     (APPELLANT)                             (RESPONDENT)

                 Appellant by      Ms. Rakhi Vimal, Sr. D.R.
                 Respondent by     --None--

                  Date of Hearing             12.12.2019
                  Date of Pronouncement       13.12.2019



      This appeal is filed by the Revenue against the order of the
Commissioner of Income Tax [Appeals]-12, New Delhi dated 28.06.2016 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
by the revenue. On perusal of the Circular No. 17/2019 dated 08.08.2019 and
                                         2                      ITA No. 5398/Del/2016

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 13th day of December, 2019.

          Sd/-                                                  Sd/-

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

Dated:    13/12/2019
Priti Yadav, Sr. PS *

Copy forwarded to:

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

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                                                         ITAT NEW DELHI
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