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The ACIT, Central Circle-2, Room No.323, 3rd Floor, ARA Centre, Jhandewalan Extn., New Delhi. Vs. M/s. Majestic Properties (P) Ltd., 1/18B, Asaf Ali Road, New Delhi.a
August, 19th 2019
               DELHI BENCHES "E": DELHI


                Assessment Year 2004-2005

The ACIT, Central Circle-2,      M/s. Majestic Properties
Room No.323, 3rd Floor,     vs., (P) Ltd., 1/18B, Asaf Ali
ARA Centre, Jhandewalan          Road, New Delhi.
Extn., New Delhi.                PAN AAACM7158E
        (Appellant)                      (Respondent)

               For Revenue : Ms. Pramita M. Biswas, CIT-DR
               For Assessee : Shri Somil Agarwal, Advocate

             Date of Hearing : 13.08.2019
      Date of Pronouncement : 19.08.2019



           This appeal by Revenue has been directed against

the Order of the Ld. CIT(A)-III, Delhi, Dated 14.09.2011 for

the A.Y. 2004-2005, challenging the deletion of addition of

Rs.65,44,000/- and Rs.18,28,800/-.

2.         Admittedly, the tax effect in the Departmental

Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018
                                       ITA.No.5230/Del./2011 M/s. Majestic
                                               Properties (P) Ltd., New Delhi.

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specified tax limit may be withdrawn/not pressed by the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

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.
                                    ITA.No.5230/Del./2011 M/s. Majestic
                                            Properties (P) Ltd., New Delhi.

3.         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


4.         In   the   result,   appeal     of    the     Department


           Order pronounced in the open Court.

    Sd/-                                   Sd/-
   (B.R.R. KUMAR)                         (BHAVNESH SAINI)
Delhi, Dated 19th August, 2019
Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "E" Bench
6.   Guard File
                       ITA.No.5230/Del./2011 M/s. Majestic
                               Properties (P) Ltd., New Delhi.

            //By Order//

Asst. Registrar : ITAT : Delhi Benches :
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