ITO, WARD- 2(4), MUZAFFARNAGAR UDAYVEER, MUZAFFARNAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “G” : DELHI

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA.No.4078/Del./2017
Assessment Year 2013-2014

The Income Tax Officer,
Ward-2(4),
Muzaffarnagar.
(Appellant) 

[vs.

Shri Udayveer,
Vill & Post – Makhiyali,
Muzaffarnagar.
PAN ADLPU0564B
(Respondent)

For Revenue : Shri Vipul Kashyap, Sr. DR
For Assessee : -None-

Date of Hearing : 17.12.2020
Date of Pronouncement : 17.12.2020

ORDER

PER BHAVNESH SAINI, J.M.

This appeal by Revenue has been directed against the Order of the Ld. CIT(A), Muzaffarnagar, Dated 20.03.2017, for the A.Y. 2013-2014, challenging the deletion of addition of Rs.45,69,076/-.

2. Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th July, 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 Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department.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 Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.

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