IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’, NEW DELHI

Before Sh. BHAVNESH SAINI, Judicial Member
Dr. B. R. R. Kumar, Accountant Member

(Through Video Conferencing)

ITA No. 7192/Del/2017 : Asstt. Year : 2011-12

Addl. CIT, Vs Indiamart Intermesh Ltd.,
Range-4 408, Ashirwad Enclave, 104, I.P.
New Delhi Extension, New Delhi-110092
(APPELLANT) (RESPONDENT)
PAN No. AAACI5853L

Assessee by : Sh. R. K. Kapoor, Adv.
Revenue by : Sh. Prakash Dubey, Sr. DR

Date of Hearing: 18.01.2021 Date of Pronouncement: 10.02.2021

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the revenue against
the order of the ld. CIT(A)-42, New Delhi dated 18.09.2017.

2. As per the instant Circular No. 17/2019 dated 08/08/2019
inforce, the CBDT in supersession of earlier instructions has
directed that department’s appeals before ITAT shall not be
filed in cases where the tax effect does not exceed the
monetary limit of Rs. 50 lacs. The tax will not include any
interest thereon. It is further clarified that even if in the case
of an assessee, disputed issues arise in more than one
assessment year, appeal cannot be filed in respect of such
assessment year or years in which the tax effect in respect of
disputed issues exceeds the monetary limit so specified.
2 ITA No. 7192/Del/2017

Indiamart Intermesh Ltd.

3. Admittedly, in the departmental appeal, the tax effect is

Nil, therefore, departmental appeal is not maintainable. The

Ld. DR could not bring to our notice any exceptions mentioned

in the said Circular.

4. In the result, the appeal of the revenue is dismissed.
Order Pronounced in the Open Court on 10/02/2021.

Sd/- Sd/-

(Bhavnesh Saini) (Dr. B. R. R. Kumar)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 10/02/2020 ASSISTANT REGISTRAR

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