IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: , NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 1040, 1041 & 1042/Del/2015 Assessment Years: 2010-11, 2011-12 & 2012-13 DCIT, CIRCLE 2(2), Vs. M/S ANSAL PROPERTIES NEW DELHI & INFRASTRUCTURE ROOM NO. 392, C.R. LTD., BUILDING, I.P. ESTATE, 115, ANSAL BHAWAN, NEW DELHI 110 002 16, KASTURBA GANDHI MARG, NEW DELHI 110 001 (PAN: AAACA0006D) (Appellant) (Respondent) Department Shri Anil Kumar Sharma, Sr. DR by Assessee by Shri H.S. Prasad Reddy, Adv. ORDER PER H.S. SIDHU, JM: These 03 appeals by Revenue are directed against respective orders passed by Ld. CIT(A)-24, New Delhi in relation to assessments years 2010-11 to 2012- 13. 2. At time of hearing, Ld. Counsel for Assessee has stated that tax effect involved in these Departmental Appeals is less than Rs.50 lakhs, hence, he 2 requested that appeals of Revenue may be dismissed in view of latest CBDT Circular No. 17/2019 Dated 08.08.2019 wherein monetary limit for filing appeal before Appellate Tribunal by Department have been enhanced to Rs.50 lakhs. 3. It is noted that 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 Pending appeals below specified tax limit may be withdrawn/not pressed by Department.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 3 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 Tax Officer, Ward 3(2), Ahmedabad vs. Dinesh Madhvlal Patel and 627 others passed in ITA No. 1398/Ahd/2004 (AY 1998-99). 4. Ld. CIT(DR) did not controvert aforesaid proposition. 5. 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 03 appeals of Department are dismissed. 4 6. In result, all 03 appeals filed by Department are dismissed. decision is pronounced on 26.08.2019. Sd/- Sd/- (ANADEE NATH MISSHRA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26.08.2019 SRB Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi 5 DCIT, Circle 2(2), New Delhi v. Ansal Properties & Infrastructure Ltd