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Asstt. Commissioner of Income Tax, Central Circle-23, New Delhi-110055 Vs. Druzba Overseas Pvt. Ltd., M-11, Middle Circle, Connaught Circus, New Delhi-110001
September, 12th 2019
       IN THE INCOME TAX APPELLATE TRIBUNAL
            DELHI BENCHES `B', NEW DELHI
           Before Sh. K. N. Chary, Judicial Member
           Dr. B. R. R. Kumar, Accountant Member

     ITA No. 1259/Del./2015 : Asstt. Year : 2011-12
Income Tax Officer,              Vs    Druzba Overseas Pvt. Ltd.,
Ward-7(4),                             M-11, Middle Circle, Connaught
New Delhi                              Circus, New Delhi-110001
(APPELLANT)                            (RESPONDENT)
PAN No. AABCD5112E

     ITA No. 1365/Del./2013 : Asstt. Year : 2007-08
     ITA No. 1673/Del./2013 : Asstt. Year : 2006-07
Asstt. Commissioner of           Vs     Druzba Overseas Pvt. Ltd.,
Income Tax, Central Circle-23,          M-11, Middle Circle, Connaught
New Delhi-110055                        Circus, New Delhi-110001
(APPELLANT)                             (RESPONDENT)
PAN No. AABCD5112E
                 Assessee by : Sh. Ajay Bhagwani, CA
                 Revenue by : Sh. Raja Ram Sah, CIT DR
Date of Hearing: 11.09.2019           Date of Pronouncement: 11.09.2019


                                      ORDER

Per K. N. Chary, Judicial Member:

     The   present    appeal s    have     been   fil ed   by   the   Revenue
agai nst the orders of the l d. CIT(A)-XXXIII, New Del hi dated
18.12.2012 and 31.10.2014.


2.   Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, the
CBDT i n supersessi on of earli er instructi ons has di rected that
department ' s appeal s before ITAT shall not be fil ed i n cases
where the tax effect does not exceed the monetary li mi t of Rs.
                                               2                     ITA Nos.1365 & 1673/Del/2013
                                                                            ITA No. 1259/Del/2015
                                                                          Druzba Overseas Pvt. Ltd.






50 l acs.       The tax wi ll not incl ude any i nterest thereon.                          It i s
further      cl ari fi ed   that   even   if       in   the   case   of   an      assessee ,
di sputed i ssues ari se i n more than one assessment year, appeal
cannot be fil ed in respect of such assessment year or years i n
whi ch the tax effect i n respect of di sputed i ssues exceeds the
monetary li mit so speci fi ed.


3.      Admi ttedl y, i n the departmental appeal s, the tax effect i s
l ess than Rs. 50 l acs, therefore, departmental appeal s are not
mai ntainabl e.         The Ld. DR coul d not bri ng to our noti ce any
excepti ons menti oned in the sai d Ci rcul ar.







4.       In the result, the appeals of the Revenue are dismissed.
 (Order Pron ounced i n the Open Court on 11/09/2019).


            Sd/-                                                            Sd/-
 (Dr. B. R. R. Kumar)                                             (K. N. Chary)
 Accountant Member                                              Judicial Member
Dated: 11/09/2019
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
                                                                 ASSISTANT REGISTRAR

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