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The Income Tax Officer, Ward-58(2), New Delhi. Vs. Smt. Mahi Preet Kaur, B-24, Ganesh Nagar, Pandav Nagar, Delhi 110 092.
September, 17th 2019
       IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCHES "E": DELHI

  BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                       AND
      SHRI O.P. KANT, ACCOUNTANT MEMBER

             ITA.Nos.3435 & 3436/Del./2017
        Assessment Years 2011-2012 & 2012-2013

                                  Smt. Mahi Preet Kaur,
The Income Tax Officer,           B-24, Ganesh Nagar,
Ward-58(2),                  vs., Pandav Nagar,
New Delhi.                        Delhi ­ 110 092.
                                  PAN ASKPK3020G
        (Appellant)                      (Respondent)

               For Revenue : Shri Atiq Ahmad, Sr. D.R.
               For Assessee :           -None-

            Date of Hearing : 16.09.2019
     Date of Pronouncement : 16.09.2019

                           ORDER

PER BHAVNESH SAINI, J.M.

          Both the appeals by the Revenue are directed

against the order of Ld. CIT(A)-19, New Delhi, Dated 17th

March, 2017 for the A.Ys. 2011-2012 and 2012-2013,

challenging the deletion of addition of Rs.99,23,454/- and

deleting addition of Rs.62,11,221/- and Rs.56,86,669/-

respectively in both the years.
                               2
                                       ITA.Nos.3435 & 3436/Del./2017
                                            Smt. Mahi Preet Kaur, Delhi.







2.          Admittedly, the tax effect in the Departmental

Appeals are less than Rs.50 lakhs. Vide Circular No.3/2018

Dated 11thJuly, 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specified tax limit may be withdrawn/not pressed by the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
                              3
                                     ITA.Nos.3435 & 3436/Del./2017
                                          Smt. Mahi Preet Kaur, Delhi.


Circular No.3/2018 (supra), therefore, all the conditions of

earlier Circular No.3/2018 shall apply accordingly.







3.        The Ld. D.R. in view of the above Board's

Circulars did not press the Departmental Appeals. The

cases of the Department would not fall in the exceptions

provided in the above Board Circulars. In the result, the

Departmental appeals are not maintainable as the appeals

are filed against the Board instructions referred to above

and therefore, the appeals of the Department are liable to be

dismissed.


5.        In the result, appeals of the Department are

dismissed.


          Order pronounced in the open Court.



     Sd/-                             Sd/-
    (O.P. KANT)                      (BHAVNESH SAINI)
ACCOUNTANT MEMBER                   JUDICIAL MEMBER

Delhi, Dated 16th September, 2019

VBP/-
                              4
                                      ITA.Nos.3435 & 3436/Del./2017
                                           Smt. Mahi Preet Kaur, Delhi.



Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "E" Bench
6.   Guard File

                       // BY Order //




            Asst. Registrar : ITAT Delhi Benches :
                             Delhi.

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