IN THE INCOME TAX APPELLATE TRIBUNAL
             DELHI BENCH "SMC", NEW DELHI

     BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER

                               ITA No.5234/Del/2018
                              Assessment Year: 2010-11


     ITO, Ward ­ 1(5)                 Vs     Sh. Jagpal Singh S/o Sh.
     Noida                                   Rishal Singh, Village
                                             Jaganpur Afzalpur, Post :
                                             Dankaur, Distt : Gautam
                                             Budh Nagar
                                             (PAN No. GDAPS8487J)
     (APPELLANT)                             (RESPONDENT)


     Appellant by                          Sh.S.L. Anuragi, Sr. DR
     Respondent by                         None

     Date of hearing:                      14/01/2019
     Date of Pronouncement:                14/01/2019

                                 ORDER

PER N. S. SAINI AM:

1.     This appeal filed by the revenue is directed against the order dated
30.04.2018 of the CIT(A)-1, Noida to A. Y. 2010-11.


2.     None appeared on behalf of the assessee at the time of hearing.
Therefore, this appeal is being disposed of on the basis of material available
on record and after hearing the Ld. DR.







3.     The Ld. DR fairly conceded that the tax effect involved in the appeal
filed by the revenue is below Rs.20,00,000/-. The CBDT vide circular
No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt.)] dated 11.07.2018 has
revised the monetary limit to Rs.20,00,000/- for filing of the appeals by the
department before ITAT. As per para 3 of the said circular it is also clarified
that the pending appeals of the department before ITAT having monetary
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limit of Rs. 20,00,000/- will be treated as withdrawn. Since in the instant
case the tax effect is admittedly below Rs. 20,00,000/-, therefore, in view of
the latest CBDT Circular cited (supra) the appeal filed by the revenue is
dismissed.







4.     In the result, the appeal filed by the revenue is dismissed.


       Order pronounced in the open court at the time of hearing itself i.e.

on 14.01.2019.

                                                            Sd/-
                                                       (N. S. SAINI)
                                                   ACCOUNTANT MEMBER
Dated: 14.01.2019.
*Neha*
Copy of order to: -
       1)     The     Appellant
       2)     The     Respondent
       3)     The     CIT
       4)     The     CIT(A)
       5)     The     DR, I.T.A.T., New Delhi
                                                            By Order


                                                       Assistant Registrar
                                                        ITAT, New Delhi
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Date of dictation                             14.01.2019
Date on which the typed draft is placed
before the dictating 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     14.01.2019
on the website of ITAT
Date on which the file goes to the Bench
Clerk
Date on which file goes to the Head Clerk.
The date on which file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order