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The Income Tax Officer, Ward-35(3), Room No.809, 8th Floor, E-2 Block, Civic Centre, J.L. Nehru Marg, New Delhi 110 002. vs. Mohd. Nadeem, 340, Shahzada Bagh, Ph-1, New Delhi-110035.
May, 03rd 2019

Subject: However, the said Order was recalled by allowing the M.A. filed by the assessee vide Order dated 03.04.2019.

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

               DELHI BENCHES "SMC" : DELHI


                    Assessment Year 2011-2012

The Income Tax Officer,                  Mohd. Nadeem,
Ward-35(3), Room No.809,             vs. 340, Shahzada Bagh,
8th Floor, E-2 Block, Civic              Ph-1, New Delhi-110035.
Centre, J.L. Nehru Marg,                 PAN AIHPN0977C
New Delhi ­ 110 002.
          (Appellant)                            (Respondent)

                    For Revenue : Shri S.L. Anuragi, Sr. D.R.
                                   Shri Ashvini Kumar,
                    For Assessee :

              Date of Hearing : 02.05.2019
      Date of Pronouncement : 02.05.2019


           This appeal by Revenue has been directed against

the    Order   of     the    Ld.    CIT(A)-12,   New   Delhi,   Dated

31.08.2016,    for     the    A.Y.    2011-2012,   challenging    the

deletion of addition of Rs.40,73,569/- made under section

69A of the I.T. Act, 1961.

2.         Earlier, the departmental appeal was allowed for

statistical purposes vide Order dated 31.05.2017. However,
                                    ITA.No.5940/Del./2016 Mohd. Nadeem
                                                             New Delhi.

the said Order was recalled by allowing the M.A. filed by the

assessee vide Order dated 03.04.2019. The Departmental

Appeal was fixed for hearing.

3.        Admittedly, the tax effect in the present appeal is

less than Rs.20 lakhs. Vide Circular No.3/2018Dated

11thJuly, 2018 issued by CBDT, 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 Tribunals. Pending appeals below the

specified tax limit may be withdrawn/not pressed. The Ld.

D.R. in view of the Board's Circular above did not press the

Departmental Appeal. The case of the Department would

not fall in the exceptions provided in the above Board

Circular. 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.
                                    ITA.No.5940/Del./2016 Mohd. Nadeem
                                                             New Delhi.

4.         In   the   result,   appeal     of   the    Department


           Order pronounced in the open Court.

                                          (BHAVNESH SAINI)
                                         JUDICIAL MEMBER
Delhi, Dated 02nd May, 2019

Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT `SMC' Bench, Delhi
6.   Guard File.

                      // By Order //

          Assistant Registrar : ITAT Delhi Benches :
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