The present appeal has been fi led by the revenue against the order of ld. CIT (A)-24, New Delhi dated 17.03.2017.

2. According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earl ier instructions has directed that department’s appeals before ITAT shal l not be fi led in cases where the tax ef fect does not exceed the monetary l imit of Rs. 50 lacs. The tax wi l l not include any interest thereon. It is further clari fied that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be fi led in respect of such assessment year or years in which the tax effect in respect of disputed issues
exceeds the monetary l imit so specified. ITA No. 3586/Del/2017 Sohan Singh Dhingra (HUF)

3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

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