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 Suresh Kumar Agarwal vs. ACIT (ITAT Delhi)

Dy. Commissioner of Income Tax, Circle-10(1), New Delhi Vs. M/s Global Green Company Ltd. , Thapar House, 124, Janpath, Delhi .
January, 03rd 2020
                 IN THE INCOME TAX APPELLATE TRIBUNAL
                       DELHI BENCH: `C': NEW DELHI

     BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
                            AND
            SHRI A.N.MISSHRA, ACCOUNTANT MEMBER

                             ITA No.941/Del/2017
                           (ASSESSMENT YEAR-2009-10)

               Dy. Commissioner of Income Tax,           M/s Global Green
               Circle-10(1), New Delhi                     Company Ltd.,
                                                       Thapar House, 124,
                                                 Vs.      Janpath, Delhi.

                                                         PAN AACR 0635H

               (Appellant)                                  (Respondent)


                    Appellant By     Sh. S.N. Meena, Sr. DR
                    Respondent by    Sh. Ankit Agrawal, CA
                    Date of Hearing               01.01.2020
                    Date of Pronouncement         01.01.2020
                                  ORDER

 PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER:

     This appeal has been preferred by the Revenue against the order

dated 28.12.2016 passed by the learned CIT(Appeals)-37, New Delhi

{CIT(A)} and pertains to Assessment Year 2009-10.


2.   However, learned DR for the Revenue pointed out that the present

appeal is to be withdrawn as the tax effect involved in the case is below

Rs.50 Lacs.
                                                              ITA No.941/Del/2017
                                                               (Asst. Year: 2009-10)








3.   The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised

the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs.

Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular

No.17/2019 would be applicable to all pending appeals.                In such

circumstances, the present appeal filed by the Revenue in case of low tax

effect is not maintainable.


4.   Before parting, we clarify here that the Revenue shall be at liberty to

approach the Tribunal for re-institution of appeal, if the requisite material

is brought to show that the appeal is protected by the exceptions

prescribed in para 10 of the Circular dated 11.07.2018.


5.   In conclusion, by applying the CBDT Circular dated 08.08.2019 and

letter dated 20.08.2019 (supra), the captioned appeal of the Revenue is

dismissed as withdrawn/not pressed.







6.   In the final result, the appeal of the Revenue stands dismissed.

     Order pronounced in the Open Court on 01/01/2020 .


          Sd/-                                Sd/-
    (A.N.MISSHRA)                    (SUDHANSHU SRIVASTAVA)
 ACCOUNTANT MEMBER                       JUDICIAL MEMBER
Dated: 01/01/2020
PK/Ps
                                                                           Page | 2
                                ITA No.941/Del/2017
                                 (Asst. Year: 2009-10)



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

                       ASSISTANT REGISTRAR
                             ITAT NEW DELHI




                                             Page | 3

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