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

       BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                           AND
          SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER

                     ITA.No.1581/Del./2012
                   Assessment Year 2003-2004

The Income Tax Officer,               M/s. Direct Sales Pvt. Ltd.,
Ward ­ 5 (4),                   vs    No.7, Village ­ Tigipur, P.O.
New Delhi.                            Bakhtawarpur, Delhi ­ 36.
                                      PAN AABCD3197K
         (Appellant)                           (Respondent)

                  C.O.No.443/Del./2012
                       Arising out of
     ITA.No.1581/Del./2012 - Assessment Year 2003-2004

M/s. Direct Sales Pvt. Ltd.,          The Income Tax Officer,
No.7, Village ­ Tigipur, P.O.
                                 vs   Ward ­ 5 (4),
Bakhtawarpur, Delhi ­ 36.
PAN AABCD3197K                        New Delhi.
      (Cross Objector)                       (Respondent)

                For Revenue : Ms. Ashima Neb, Sr. D.R.
                For Assessee : Shri Deepesh Garg, Advocate

             Date of Hearing : 04.12.2019
     Date of Pronouncement : 04.12.2019

                                ORDER

PER BHAVNESH SAINI, J.M.

           The Departmental Appeal and Cross Objection by

Assessee are directed against the Order of the Ld. CIT(A)-IV, New

Delhi, Dated 25.01.2012, for the A.Y. 2003-2004.


2.         Admittedly, the tax effect in the Departmental Appeal

is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th
                                2
                                       ITA.No.1581 & CO 443/Del./2012
                                    M/s. Direct Sales Pvt. Ltd., New Delhi.






July, 2018 issued by CBDT under section 268A of the I.T. Act, it

has been directed that the 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 pending appeals and

appeals to be filed henceforth in the Tribunal. Pending appeals

below the specified tax limit may be withdrawn/not pressed by

the Department. The CBDT Vide Circular No.17/2019 Dated

08.08.2019 amended the earlier Circular No.3/2018 (supra)

whereby it has been directed that monetary limit for filing the

Departmental appeal in Income Tax Cases may be enhanced

further through this amendment in para-3 of the Circular

mentioned above and accordingly, the monetary limit for filing

the appeal before the Appellate Tribunal have been enhanced to

Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have

been issued to amend its earlier Circular No.3/2018 (supra),

therefore, all the conditions of earlier Circular No.3/2018 shall

apply accordingly.

3.         The Ld. D.R. in view of the above Board's Circulars

did not press the Departmental Appeal. The case of the

Department would not fall in the exceptions provided in the

above Board Circulars. In the result, the Departmental appeal is
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                                              ITA.No.1581 & CO 443/Del./2012
                                           M/s. Direct Sales Pvt. Ltd., New Delhi.

not    maintainable     as   the   appeal filed       against     the    Board

instructions referred to above and therefore, the appeal of the

Department is liable to be dismissed.







4.           In the result, appeal of the Department dismissed.


5.           Learned Counsel for the Assessee seeks permission to

withdraw the cross objection and the same is dismissed as

withdrawn.


6.           In   the   result,    cross   objection     of    the    Assessee

dismissed.


7.           To sum-up, appeal of the Revenue and Cross

Objection of the Assessee are dismissed.


             Order pronounced in the open Court.

     Sd/-                                       Sd/-
    (B.R.R. KUMAR)                             (BHAVNESH SAINI)
ACCOUNTANT MEMBER                             JUDICIAL MEMBER
Delhi, Dated 04th December, 2019
VBP/-
Copy to
1.    The appellant
2.    The respondent
3.    CIT(A) concerned
4.    CIT concerned
5.    D.R. ITAT "B" Bench
6.    Guard File
                             // BY Order //


           Asst. Registrar : ITAT Delhi Benches : Delhi.