Court No. - 3 Case :- INCOME TAX APPEAL No. - 288 of 2016 Appellant :- Pr. Commissioner Of Income Tax Respondent :- Dilip Kumar Singh Counsel for Appellant :- Gaurav Mahajan Counsel for Respondent :- Ashish Bansal Hon'ble Pankaj Mithal,J. Hon'ble Umesh Chandra Tripathi,J. Heard Sri Gaurav Mahajan, learned counsel for appellant and Sri Ashish Bansal, learned counsel for respondent. Sri Gaurav Mahajan at very outset accepts that tax incidence involved in this appeal is less than monetary limit of Rs.20,00,000/- prescribed for filing appeal before Hon'ble High Court as per CBDT's Circular No.21 of 2015 dated 10th December, 2015. said circular is applicable even to pending appeals and this appeal does not fall within any of exception clause provided in circular. In view of above, Department cannot maintain this appeal and it is accordingly dismissed. Order Date :- 18.9.2017 Vivek Kr. Pr. Commissioner of Income-tax v. Dilip Kumar Singh