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     IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `SMC' BENCH,
                            NEW DELHI

          BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER



                     ITA No.4357 & 4358/DEL/2019
                        [A.Y 2009-10 & 2009-10]

ITO, Ward- 3 (3)               Vs.    Sangeeta Vasistha
Noida                                 B-37, Sector-30,
                                      Noida
                                      PAN No. ABFPV5740G

[Appellant]                           [Respondent]


                 Date of Hearing                   :    23.09.2019
                 Date of Pronouncement             :    23.09.2019


                       Appellant by :        Ms. Ekta Vishnoi, Sr. DR

                       Respondent by : Sh. Pranshu Goel, CA

                                     ORDER


PER N. K. BILLAIYA, AM:


       The above captioned appeal by the revenue is taken up as in this

appeal the tax effect is less than the monetary limit fixed by the CBDT in its

circular No.17/2019 dated 08.08.2019.







2.     Vide letter dated 20.08.2019 addressed to all the Principal Chief

Commissioners of Income Tax, the board has clarified that circular

No.17/2019 is applicable to all pending appeals.
                                                 2


3.     In the light of the CBDT Circular No.17/2019 the above appeal by the

revenue is dismissed.






4.     In the result, the appeal filed by the Revenue stand dismissed.


       The order is pronounced in the open court on 23.09.2019.




                                                                   Sd/-
                                                            [N.K. BILLAIYA]
                                                          ACCOUNTANT MEMBER
Dated: 23 September, 2019
*Neha*
Copy forwarded to:
1.      Appellant
2.      Respondent
3.      CITi
4.      CIT(A)
5.      DR


                                                                          Asst. Registrar
                                                                              ITAT, New Delhi
          Date of dictation                                              23.09.2019
          Date on which the typed draft is placed before the dictating   23.09.2019
          Member
          Date on which the typed draft is placed before the Other       23.09.2019
          member
          Date on which the approved draft comes to the Sr.PS/PS         23.09.2019
          Date on which the fair order is placed before the Dictating    23.09.2019
          Member for Pronouncement
          Date on which the fair order comes back to the Sr. PS/ PS      23.09.2019
          Date on which the final order is uploaded on the website of    23.09.2019
          ITAT
          Date on which the file goes to the Bench Clerk
          Date on which file goes to the Head Clerk.
          The date on which file goes to the Assistant Registrar for
          signature on the order
          Date of dispatch of the Order