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The Income Tax Officer, Ward-60(4), Room No.315, 3rd Floor, D-Block, Vikas Bhawan, New Delhi. Vs. Shri Brij Gopal Chauhan, Prop. M/s.V.K. Chauhan Paints & Sanitary Stores, H.No.82, Gali No.3, Village-Mamura,
January, 06th 2020
              DELHI BENCHES "A": DELHI


                Assessment Year 2012-2013

                                  Shri Brij Gopal Chauhan,
The Income Tax Officer,           Prop. M/s.V.K. Chauhan
Ward-60(4), Room No.315,     vs., Paints & Sanitary Stores,
                                  H.No.82, Gali No.3,
3rd Floor, D-Block, Vikas         Village-Mamura,
Bhawan, New Delhi.                Sector-66, Noida (U.P.).
                                  PAN AHFPC5855M
        (Appellant)                      (Respondent)

               For Revenue : Shri Sanjay Goyal, CIT-D.R.
               For Assessee : Shri K.R. Manjani, Advocate.

            Date of Hearing : 06.01.2020
     Date of Pronouncement : 06.01.2020



         This appeal by Revenue has been directed against

the Order of Ld. CIT(A)-19, New Delhi, Dated 03.06.2016,

for the A.Y. 2012-2013.
                                          ITA.No.4680/Del./2016 Brij Gopal
                                                          Chauhan, Noida.

2.          In this case, A.O. after making certain additions

computed the assessed income at Rs.1,24,29,480/-. The Ld.

CIT(A) allowed the appeal of assessee partly.

3.          Admittedly, the tax effect in the Departmental

Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018

Dated 11th 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specified tax limit may be withdrawn/not pressed by the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
                                         ITA.No.4680/Del./2016 Brij Gopal
                                                         Chauhan, Noida.

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.

4.         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 not maintainable as the appeal is

filed against the Board instructions referred to above and

therefore, the appeal of the Department is liable to be


5.         In   the   result,   appeal      of   the     Department


           Order pronounced in the open Court.

    Sd/-                                   Sd/-
   (N.K. BILLAIYA)                        (BHAVNESH SAINI)
Delhi, Dated 06th January, 2020
                                     ITA.No.4680/Del./2016 Brij Gopal
                                                     Chauhan, Noida.

Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "A" Bench
6.   Guard File

                       // BY Order //

            Asst. Registrar : ITAT Delhi Benches :
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