ITA No. 3160/Del/2015
C.O. 479/Del/2015
Assessment year 2009-10


                   IN THE INCOME TAX APPELLATE TRIBUNAL
                        DELHI BENCH `A' NEW DELHI

        BEFORE SHRI G.D. AGRAWAL, HON'BLE PRESIDENT
                            AND
        SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER

                              ITA No. 3160/Del/2015
                                   AY: 2009-10

DCIT,                           vs       Deshpal Singh Kohli,
Central Circle,                          46, Saharanpur Road,
Dehradun.                                Dehradun.
(Appellant)                               (Respondent)

                             C.O. No. 479/Del/2015
                          (IN ITA No. 3160/Del/2015)
                                AY: 2009-10

Deshpal Singh Kohli,             vs       DCIT,
Dehradun.                                 Cent. Circle,
(PAN:ACGPK1599Q)                          13-A, Subhash Road,
                                           Dehradun.
                          Department by: Smt. Aparna Karan, CIT DR
                             Assessee by: Shri Ashwani Taneja, Adv., Shri Rajat

                       Date of hearing: 28.06.2018
                Date of pronouncement: 25.09.2018

                                      ORDER


PER BENCH

        The appeal filed by the Revenue and cross objection by the

assessee are directed against the order passed by the ld.

Commissioner of Income Tax(A), Dehradun dated 26.02.2015 for

A.Y. 2009-10.

2.        In ITA No. 3160/Del/2015, admittedly, the tax effect is

below the monetary limit of Rs. 20 lakhs. In               terms    of   CBDT
ITA No. 3160/Del/2015
C.O. 479/Del/2015
Assessment year 2009-10


Circular No. 3/2018 dated 11th July, 2018 read with Section 268

A of the Income Tax Act, 1961, this appeal by the Revenue

should have been withdrawn or should not have been pressed by

the Revenue.

2.2          We also note that vide CBDT's Instructions dated

20.08.2018 bearing F.No. 279/Misc.142/2007-ITJ(Pt), there has

been an amendment to para 10 of the Circular No. 3 of 2018

dated 11.07.2018 wherein the said para 10 has been amended as

under:-

      "10. Adverse judgments relating to the following issues
    should be contested on merits notwithstanding that the tax
    effect entailed is less than the monetary limits specified in
    para 3 above or there is no tax effect.






    (a) Where the Constitutional validity of the provisions of an
    Act or Rule is under challenge, or

    (b) Where Board's order, Notification, Instruction or Circular
    has been held to be illegal or ultra vires, or

    (c) Where Revenue Audit objection in the case has been
    accepted by the Department, or

    (d) Where  addition    relates   to   undisclosed foreign
    income/undisclosed foreign assets (including financial
    assets)/undisclosed foreign bank account.

    (e) Where addition is based on information received from
    external sources in the nature of law enforcement agencies
    such as CBI/ ED/DRI/SFIO/Directorate General of GST
    Intelligence (DGGI).


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ITA No. 3160/Del/2015
C.O. 479/Del/2015
Assessment year 2009-10


     (f) Caseswhere prosecution has been           filed   by   the
     Department and is pending in the Court. "


2.3     However, after going through the records before us, we are

of the opinion that apparently the Department's Appeal is not

covered by any of the aforesaid exceptions as enumerated in the

aforesaid amendment to the Instructions and, therefore, delaying

the disposal of the appeal by waiting for the Report from the Field

Officers will not be in true spirit of the Circular. Accordingly, we

deem it fit to treat this Appeal as dismissed with the liberty to the

Department to seek recall of this order by filing a Misc.

Application before us in case the Department's Appeal falls in any

of the above exceptions. Accordingly, in view of the CBDT's

Circular No. 3 of 2018 dated 11.7.2018, the appeal by the

Revenue is dismissed in limine.






4.      As far as the CO of the assessee is concerned, the same,

being supportive to the department's appeal, also stands

dismissed.

5.     In the result, the appeal of the revenue and the cross

objection of the assessee are dismissed.




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ITA No. 3160/Del/2015
C.O. 479/Del/2015
Assessment year 2009-10


Order pronounced in the Open Court on 25.09.2018.

       Sd/-                                      Sd/-

(G.D. AGRAWAL)                        (SUDHANSHU SRIVASTAVA)
PRESIDENT                                 JUDICIAL MEMBER

Dated: 25th SEPTEMBER, 2018
`GS'


Copy forwarded to: -

1.      Appellant
2.      Respondent
3.      CIT
4.      CIT(A)
5.      DR, ITAT
                                      By Order


                                  ASSTT. REGISTRAR




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ITA No. 3160/Del/2015
C.O. 479/Del/2015
Assessment year 2009-10


Date of dictation

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

Date on which the approved draft comes to the Sr.PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement

Date on which the fair order comes back to the Sr.PS/PS
Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
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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