IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘I-1’: NEW DELHI
(Through Video Conferencing)

BEFORE,
SHRI R.K.PANDA, ACCOUNTANT MEMBER

AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

I.T.A No.6932/Del/2017
(ASSESSMENT YEAR 2011-12)

Income Tax Officer, M/s Astadia IT Pvt. Ltd.
Ward-3(3),
New Delhi. L-41, Connaught Place,

(Appellant) Vs. New Delhi-110 001.

PAN-AACCT 2906M
(Respondent)

Appellant By Sh. Vinod Sharma, Sr. DR

Respondent by None

Date of Hearing 23.06.2021

Date of Pronouncement 23.06 2021

ORDER

PER SUDHANSHU SRIVASTAVA, JM:

This appeal is preferred by the Revenue against order
dated 01.09.2017 passed by the Learned Commissioner of Income
Tax (Appeals)-44, New Delhi {CIT(A)} for Assessment Year 2011-12.
2 ITA No.6932/Del/2017

ITO vs. Astadia IT Pvt. Ltd.

2.0 However, Ld. Sr. Departmental Representative (DR)

pointed out that the present appeal is to be withdrawn as the tax

effect involved in the case is below Rs.50 Lacs.

3.0 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.

4.0 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.

5.0 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appeal of the Revenue is dismissed as withdrawn/not pressed.
3 ITA No.6932/Del/2017

ITO vs. Astadia IT Pvt. Ltd.

6.0 In the final result, the appeal of the Revenue stands

dismissed.

Above decision was announced on conclusion of Virtual

Hearing on 23rd June, 2021.

[ Sd/-
(SUDHANSHU SRIVASTAVA)
Sd/-
(R.K.PANDA) JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 23/06/2021 ASSISTANT REGISTRAR
ITAT NEW DELHI
PK/Ps

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