IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH: `SMC' NEW DELHI
      BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER
                 ITA No.-3522/Del/2018
               (Assessment Year: 2009-10)

ITO,                            vs    Smt. Usha Tyagi
Ward-3(5),                            W/o. Gejha, Sec-93, Noida
A-2/D, Aayakar Bhawan,                PAN : AGCPT3345D
Sector-24, Noida

         Assessee by              Shri Chaman Singh, CA
         Revenue by               Shri S.L.Anuragi, Sr. DR

               Date of Hearing               27.12.2018
            Date of Pronouncement            27.12.2018


                                     ORDER

PER N.S.SAINI, ACCOUNTANT MEMBER

     This appeal is filed by the department against order dated
25.09.2017 passed by the Ld. Commissioner of Income Tax
(Appeals)-I, New Delhi for assessment year 2009-10.

2.   At the outset, It is brought to our notice that the quantum
involved in this case being less than Rs. 20 lacs, squarely falls
within the ambit of Circular No. 3/2018 dated 11.07.2018 issued
by the Central Board of Direct Taxes prescribing the tax effect
for preferring appeals before Tribunal by the revenue.

3.   After perusing the materials available on record, I find that
the amount disputed before me is below the tax effect limit
prescribed by CBDT vide Circular No. 3/2018 dated 11.07.2018
for preferring appeals before tribunal by the revenue. On perusal
of the Circular No. 3/2018 dated 11.07.2018 and the materials
available on record, Ld. Sr. DR could not point out as to how and
                               2             ITA NO. 3522/Del/2018









why such a Circular is not applicable to the facts of the case. I
also find that the Circular makes it very clear that the revised
monetary limits shall apply retrospectively to pending appeals
also. I find that the Circular is binding on the tax authorities.
Hence, I hold that the appeal of the revenue deserves to be
dismissed in terms of low tax effect vide Circular No. 3/2018
dated 11.07.2018.


3.1    However, I 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).
                              3          ITA NO. 3522/Del/2018




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


3.2     After going through the records before me, I am of the
opinion that the 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 appeals
by waiting for the Report from the Field Officers will not be in true
spirit of the Circular. Accordingly, I deem it fit to treat the appeal
as dismissed with the liberty to the Department to seek a recall by
filing a Misc. Application before us in cases the Department's
Appeal fall in any of the above exceptions. Accordingly, in view of
the CBDT's Circular No. 3 of 2018 dated 11.7.2018, the captioned
appeals by the Revenue are dismissed in limine.







4.       In the final result, the appeal of the Revenue stand
dismissed.
Order pronounced in the Court on 27th December,
2018 at New Delhi.


                                                    Sd/-
                                         (N.S.SAINI)
                                    ACCOUNTANT MEMBER

Dated: 27.12.2018
*BR*

Copy   forwarded to:
1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(Appeals)
5.     DR: ITAT
                        TRUE COPY
                            4         ITA NO. 3522/Del/2018




                                        ASSISTANT REGISTRAR
                                          ITAT NEW DELHI

Date of dictation                                    27.12.2018
Date on which the typed draft is placed before the   27.12.2018
dictating Member
Date on which the typed draft is placed before the   27.12.2018
Other Member
Date on which the approved draft comes to the Sr.    27.12.2018
PS/PS
Date on which the fair order is placed before the    27.12.2018
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.   27.12.2018
PS/PS
Date on which the final order is uploaded on the     27.12.2018
website of ITAT
Date on which the file goes to the Bench Clerk       27.12.2018
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