Referred Sections:
Section 69 of the Income Tax Act, 1961.
Section 268A of the I.T. Act,

        IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCHES "E": DELHI

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

                 ITA.No.746/Del./2017
               Assessment Year 2012-2013

The Income Tax Officer,          Smt. Madhu Bala Gupta,
Ward-71(2), Room No.402,         D-5, Parwana Vihar,
4th Floor, D-Block, Civic   vs., Sector-9, Rohini,
Centre, New Delhi.               New Delhi ­ 110 085.
PIN ­ 110 002.                   PAN AIGPG5138B
         (Appellant)                    (Respondent)

              For Revenue : Shri Atiq Ahmad, Sr. D.R.
              For Assessee : Shri Dinesh Chandra,
                                   Advocate.

           Date of Hearing : 17.09.2019
    Date of Pronouncement : 17.09.2019

                          ORDER

PER BHAVNESH SAINI, J.M.

         This appeal by Revenue has been directed against

the order of Ld. CIT(A)-32, New Delhi, Dated 30.11.2016, for

the A.Y. 2012-2013, challenging the deletion of addition of

Rs.71,76,058/- under section 69 of the Income Tax Act,

1961.
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                                                 ITA.No.746/Del./2017
                                     Smt. Madhu Bala Gupta, New Delhi.


2.          Admittedly, the tax effect in the Departmental

Appeal is 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specified tax limit may be withdrawn/not pressed by the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
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                                                 ITA.No.746/Del./2017
                                     Smt. Madhu Bala Gupta, New 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 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

dismissed.


5.         In   the   result,   appeal    of   the    Department

dismissed.


           Order pronounced in the open Court.



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

Delhi, Dated 17th September, 2019

VBP/-
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                                               ITA.No.746/Del./2017
                                   Smt. Madhu Bala Gupta, New 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.