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ITO Coy. Ward 11(3) Room No. 420D C. R. Building New Delhi vs. Hi Life Exports (P) Ltd. Ward 191, A, Ekta Marg, Western Avenue, Sainik Farms, New Delhi -110062
March, 19th 2019
                  (DELHI BENCH: `F', NEW DELHI)

                      ITA No:-3060/Del/2016
                    (Assessment Year: 2007-08)
ITO                                 Hi Life Exports (P) Ltd.
Coy. Ward ­ 11(3)               Vs. Ward ­ 191, A, Ekta Marg,
Room No. 420D                       Western      Avenue,     Sainik
C. R. Building                      Farms, New Delhi -110062
New Delhi                           PAN No. AAACH7962
APPELLANT                           RESPONDENT

             Revenue by            : Sh. Surender Pal, Sr DR
             Assessee by           : Sh. Sameer Malhotra, Advocate

             Date of Hearing       :                   18.03.2019
             Date of Pronouncement :                   18.03.2019


      This appeal by the Revenue is preferred against the order of the Commissioner

of Income Tax [Appeals]-4, New Delhi, dated 08.03.2016 for Assessment Year 2007-08.

2.    This appeal by the Revenue has to be dismissed in the light of the CBDT Circular

No.3/2018 dated 11.07.2018 by which Board has revised the monetary limit for filing of

appeals by the department before the ITAT and the monetary limit has been fixed at

Rs.20 lakhs. The Board at Clause 13 of the said Circular has clarified as under :-
                                                                      ITA No.-3060/Del/2016

      "This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed

      henceforth in Supreme Court/ High Court/ Tribunal and it shall also apply

      retrospectively to pending SLPs/appeals/cross objections/references. The pending

      appeals below the specified tax limit in para 3 above may be withdrawn/ not

      pressed." However, it is observed that in case on re-verification at the end of the

      Assessing Officer it can be demonstrated that the tax effect is more, or Revenue's

      case falls within the ambit of exceptions provided in the Circular, then the

      Department will be at liberty to approach the Tribunal for recall of this order

      relatable to such cases. Such application should be filed within the time period

      prescribed in the Act.

3.    In the light of the aforesaid CBDT Circular, the appeal filed by the Revenue is


4.      In the result, appeal of the Revenue is dismissed.

                Order pronounced in the open court on 18.03.2019.

     Sd/-                                                  Sd/-
  (H. S. SIDHU)                                        (N.K.BILLAIYA)
JUDICIAL MEMBER                                      ACCOUNTANT MEMBER
Dated: 18.03.2019
Copy forwarded to:
    1. Appellant
    2. Respondent
    3. CIT
    4. CIT(Appeals)
    5. DR: ITAT

                                                                   ASSISTANT REGISTRAR
                                                                      ITAT NEW DELHI
                                                           ITA No.-3060/Del/2016

Date of dictation                                    18.03.2019

Date on which the typed draft is placed before the   18.03.2019
dictating Member
Date on which the typed draft is placed before the   18.03.2019
Other Member

Date on which the approved draft comes to the Sr.    18.03.2019

Date on which the fair order is placed before the    18.03.2019
Dictating Member for pronouncement

Date on which the fair order comes back to the Sr.   18.03.2019
Date on which the final order is uploaded on the     18.03.2019
website of ITAT

Date on which the file goes to the Bench Clerk       18.03.2019

Date on which the file goes to the Head Clerk

The date on which the file goes to the Assistant
Registrar for signature on the order

Date of dispatch of the Order
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