IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER ITA No. 7/JP/2012 Assessment Year : 2004-05 ACIT cuke M/s. Supreme Cylinders (P) Ltd. Circle- 2 Vs. A-146 K, Industrial Area Alwar Bhiwadi, Distt. Alwar PAN/GIR No.: AACCS 9200 M Appellant Respondent Revenue by:Shri R.A. Verma,Addl.CIT - DR Assessee by: Shri Himanshu Goyal Date of Hearing : 28/09/2016 Date of Pronouncement : 28/09/2016 ORDER PER BHAGCHAND, AM Revenue has filed appeal against order of ld. CIT(A),Alwar dated 24-10-2011 for assessment year 2004-05 raising therein following grounds of appeal. (i) that ld. CIT(A) has erred in law as well as on facts and circumstances of case in deleting addition of Rs. 23,74,046/- on account of sale of Scrap. 2 ITA No. 7/JP/2012 ACIT Circle-, 2, Alwar vs. M/s. Supreme Cylinders (P) Ltd. , Alwar (ii) that ld. CIT(A) has erred in law as well as on facts and circumstances of case in deleting disallowance made u/s 43B of Rs. 15,571/- (iii) that ld. CIT(A) has erred in law as well as on facts and circumstances of case in deleting disallowance of interest made u/s 36(1)(iii) of Rs. 2,73,893/- 2.1 I have heard rival contentions and perused materials available on record. It is observed that demand/ tax effect in Revenue s appeal in question is below Rs. 10.00 lacs . Under powers vested by sec. 268A(1) of I T Act, CBDT has recently issued CircularNo.21 of 2015 dated 10.12.2015(F No. 279/Misc. 142/2007-ITJ(Pt) instructing authorities below departmental appeal should not be filed before ITAT where demand/tax effect does not exceed Rs.10 lacs. circular is specifically mentioned to be applicable for all pending appeals. 2.2 Subject to some exceptions, it is further directed by CBDT that all departmental appeals pending before ITAT where demand/tax effect is less than 10 lacs should be either withdrawn or not pressed by departmental representatives. 2.3 present appeal is not covered by any exceptions mentioned in said CBDT circular. Since tax demand in dispute in this 3 ITA No. 7/JP/2012 ACIT Circle-, 2, Alwar vs. M/s. Supreme Cylinders (P) Ltd. , Alwar departmental appeal is below limit set out by CBDT for appeal same is not maintainable in view of fore goings. Accordingly appeal of Department is dismissed as not pressed/withdrawn. 3.0 In result, appeal of Revenue is dismissed Order pronounced in open court on 28 /09/2016 Sd/- (Bhagchand) Accountant Member Jaipur Dated:- 28 /09/ 2016Copy of order forwarded to: s 1. Appellant- ACIT, Circle-, 2, Alwar 2. Respondent- M/s. Supreme Cylinders (P) Ltd. ,Alwar 3. CIT(A). 4. CIT, 5. DR, ITAT, Jaipur 6. Guard File (ITA No. 7/JP/2012) By order, Assistant. Registrar ACIT, Circle- 2, Alwar v. M/s. Supreme Cylinders (P) Ltd