IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5438/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, V Sushant Kapoor, Ward-50(3), s 63/5, Old Rajinder Nagar, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. CFGPK1183P Assessee by : Sh. Lalit Mohan, Adv. Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 29.08.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: present appeal has been fil ed by Revenue agai nst order of l d. CIT(A)-17, New Del hi dated 11.08.2016. 2. Accordi ng to Ci rcul ar No. 17/201 9 dated 08/08/2019, CBDT i n supersessi on of earli er instructi ons has di rected that department s appeal s before ITAT shall not be fil ed i n cases where tax effect does not exceed monetary li mi t of Rs. 50 l acs. tax wi ll not incl ude any i nterest thereon. It i s further cl ari fi ed that even if in case of assessee , di sputed i ssues ari se i n more than one assessment year, appeal cannot be fil ed in respect of such assessment year or years i n whi ch tax effect i n respect of di sputed i ssues exceeds monetary li mit so speci fi ed. 2 ITA No. 5438/Del/2016 Sushant Kapoor 3. Admi ttedl y, i n departmental appeal , tax effect i s l ess than Rs. 50 l acs, therefore , depa rtmental appeal i s not mai ntainabl e. Ld. DR coul d not bri ng to our noti ce any excepti ons menti oned in sai d Ci rcul ar. 4. In result, appeal of Revenue is dismissed. (Order Pron ounced i n Open Court on 29/08/2019). Sd/- Sd/- (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 29/08/2019 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Income-tax Officer, Ward- 50(3), New Delhi v. Sushant Kapoor