IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No. 5416/Del/2015 Assessment Year: 2011-12 INCOME TAX OFFICER, Vs. M/S P.L. & SONS WARD-2, INFRASTRUCTURE (P) LTD., MODEL TOWN, 555, QUTABPUR MOHALLA, REWARI DISTT. REWARI, HARYANA (PAN: AAECP9607R) (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by Sh. LALIT MOHAN, CA ITA No. 5428/Del/2015 Assessment Year: 2009-10 ACIT, CENTRAL CIRCLE-3, Vs. M/S BHUSHAN ENERGY ROOM NO. 322, ARA LTD., CENTRE, JHANDEWALAN 7TH FLOOR, BHUSHAN EXTENSION, CENTRE, HAYAT REGENCY NEW DELHI COMPLEX, BHIKAJI CAMA PLACE, NEW DELHI 110 066 (PAN: AACCB7445H) (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by Shri Sanjeeva Narayan, CA 2 ITA No. 1665/Del/2017 Assessment Year: 2014-15 DCIT, CENTRAL CIRCLE-28, Vs. SH. AMIT AGARWAL, ROOM NO. 317, ARA HOUSE NO. 122, SOUTH CENTRE, JHANDEWALAN BHOPA ROAD, EXTENSION, NEW MANDI NEW DELHI MUZAFFARNAGAR (PAN: AACCPA1463F) (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by None ITA No. 1934/Del/2017 Assessment Year: 2012-13 ITO, WARD 1(2), Vs. SH. ANIL KUMAR YADAV, GURGAON S/O SH. BALWANT SINGH, H.NO. 464, NEAR GOVT. HIGH SCHOOL, VILLAGE SHIOHPUR, GURGAON (PAN: ACGPY5208E) (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by None ITA No. 2345/Del/2017 Assessment Year: 2011-12 ADDL. CIT, SPECIAL VS. M/S ARTECH INFOSYSTEMS RANGE-1, PVT. LTD. ROOM NO. 159A, 47, CONNAUGHT PLACE, ST 1 FLOOR, C.R. BUILDING, NEW DELHI 110 001 NEW DELHI (PAN: AAACS2973F) (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by None 3 ITA No. 2562/Del/2017 Assessment Year: 2012-13 ITO, WARD 50(3), VS. SMT. ANU MAHAJAN, NEW DELHI B-61, NEW RAJINDER ROOM NO. 1407, BLOCK-E- NAGAR, TH 2, 14 FLOOR, DR. SHYAMA NEW DELHI PRASAD MUKHERJEE CIVIC (PAN: AKPPM7994N) CENTRE, MINTO ROAD, NEW DELHI 110 002 (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by None ITA No. 3200/Del/2017 Assessment Year: 2011-12 ITO, WARD 2(3), Vs. M/S AMRAPALI AADYA NEW DELHI TRADING AND INVESTMENT PVT. LTD., 13, VAISHALI, LALA JAGAT NARAIN MARG, PITAMPURA, DELHI 110 088 (PAN: AAECA3909P) (Appellant) (Respondent) Department by Shri D.S. RAWAT. Sr. DR. Assessee by None ORDER PER BENCH : These 07 appeals by Revenue are directed against respective orders passed by different Ld. CIT(A), New Delhi in relation to respective assessments years. 4 2. Admittedly, tax effect in these Departmental Appeals is less than Rs.50 Lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT under section 268A of I.T. Act, it has been directed that Department shall not file appeal before Tribunal in case where tax effect does not exceed 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 Tribunal. Pending appeals below specified tax limit may be withdrawn/not pressed by Department. Recently, CBDT vide Circular No.17/2019 Dated 08.08.2019 amended its earlier Circular No.3/2018 (Supra) whereby it has been directed that monetary limit for filing Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of Circular mentioned above and accordingly, monetary limit for filing appeal before 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 dated 11.7.2018 (Supra), therefore, all conditions of earlier Circular No.3/2018 shall apply accordingly. This view is supported by ITAT, Ahemedabad Bench decision dated 14th August, 2019 passed in case of Income 5 Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004 (AY 1998- 99). 3. Ld. CIT(DR) did not controvert aforesaid proposition. 4. Keeping in view of facts and circumstances as explained above and in view of aforesaid CBDT Circulars as well as decision dated 14th August, 2019 of ITAT, Ahemedabad Bench passed in case of Income Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004 (AY 1998-99), all these 07 appeals of Department are dismissed. 5. In result, all 07 appeals filed by Department are dismissed. decision is pronounced on 21.08.2019. Sd/- Sd/- (ANADEE NATH MISSHRA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21.08.2019 SRB Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Income-tax Officer, Ward-2, Rewari v. P.L. & Sons Infrastructure (P) Ltd