ITA No.- 5807/Del/2016. Smt. Ardaman Kohli. 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:- 5807/Del/2016 (Assessment Year: 2013-14) ACIT, Smt. Ardaman Kohli, Central Circle -14, Vs. E-9, 3rd, floor, South Extn- New Delhi. II, New Delhi-110049. PAN No: AWNPK4829Q APPELLANT RESPONDENT Revenue by : Shri D.S. Rawat, Sr. DR Assessee by : None ORDER PER: ANADEE NATH MISSHRA, AM (A) This appeal by Revenue has been filed against order of Learned Commissioner of Income Tax (Appeals)-XXVI, New Delhi, [ Ld. CIT(A) , for short], dated 29.08.2016 for Assessment Year 2013-14. grounds of appeal are as under: 1. On facts & circumstances of case CIT(A) has erred in deleting disallowance of huge business expenditure of Rs. 17,55,659/- made by AO on account of business expenditure without considering that assessee had not conducted any business during relevant year. 2. On facts & circumstances of case CIT(A) has erred in deleting addition of undisclosed income of Rs. 19,55,363/- without considering that assessee had made huge case deposits which were remained unverified. Page 1 of 4 ITA No.- 5807/Del/2016. Smt. Ardaman Kohli. 3. appellant craves leave to add, alter or amend any/all of grounds of appeal before or during course of hearing of appeal. (B) Admittedly, tax effect in Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes (CBDT) under section 268A of I.T. Act, it has been directed that Department shall not file appeal before Tribunal in cases 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. It is also directed in this Circular, that pending appeals below specified tax effect may be withdrawn/not pressed. Learned Sr. DR, who appeared on behalf of Revenue, did not press appeal in view of aforesaid Circular of CBDT. We may also note that this appeal of Revenue would not fall within exceptions provided in aforesaid Circular. In result, Departmental Appeal is not maintainable, in view of aforesaid CBDT Circular. Appeal of Revenue is dismissed as withdrawn/not pressed by Learned Sr. DR. We clarify that Revenue will be at liberty to file miscellaneous application seeking recall of this order for restoration of appeal, if it is found that appeal of Revenue is not covered by aforesaid CBDT Circular. (B.1) Before we part, we may add that aforesaid monetary limit of Rs. 20,00,000/- has been subsequently revised / enhanced to Rs. 50,00,000/- by recent CBDT Circular No. 17/2019 dated 08.08.2019. However, present appeal before us will be covered by even earlier aforesaid CBDT Circular dated 11.07.2018 referred to in foregoing paragraph (B) of this order; and even if revised / enhanced monetary limit of Rs. Page 2 of 4 ITA No.- 5807/Del/2016. Smt. Ardaman Kohli. 50,00,000/- vide aforesaid Circular dated 08/08/2019 is not considered; this appeal of Revenue will deserve to be treated as withdrawn / not pressed, and not maintainable having regard to aforesaid CBDT Circular dated 11.07.2018. (C) In result, appeal of Revenue is dismissed. Order pronounced in open court on 21/8/2019. Sd/- Sd/- (H.S. SIDHU) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21.08.2019 Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Page 3 of 4 ITA No.- 5807/Del/2016. Smt. Ardaman Kohli. Date of dictation Date on which typed draft is placed before dictating Member Date on which typed draft is placed before Other Member Date on which approved draft comes to Sr. PS/PS Date on which fair order is placed before Dictating Member for pronouncement Date on which fair order comes back to Sr. PS/PS Date on which final order is uploaded on website of ITAT Date on which file goes to Bench Clerk Date on which file goes to Head Clerk date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order Page 4 of 4 ACIT, Central Circle-14, New Delhi v. Ardaman Kohli