IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES C DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER And SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.2479/Del./.2016 Assessment Year 2012-2013 ACIT, Circle-26(2), Room M/s. Vidya Education No. 192, C.R. Building, New vs. Investments Pvt. Ltd., 5C, Delhi. Friends Colony (West), Main Mathura Road, New Delhi. PAN AABCV9413E (Appellant) (Respondent) For Revenue Shri Amit Katoch, Sr. D.R. For Assessee Shri P.C. Yadav, Advocate Date of Hearing 21.08.2019 Date of Pronouncement 02.09.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against Order of Ld CIT(A)-9, New Delhi, Dated 18.02.2016, for A.Y. 2012-2013, challenging deletion of addition of Rs.93,26.356/- on account of notional rental income and allowing loss under Head "property up to Rs.33,75,346/- instead of Rs.24,97,756/-. 2 ITA.No.2479/Del./2016 M/s. Vidya Education Investments Pvt. Ltd., New Delhi. 2. Admittedly, tax effect in present appeal is less than Rs.50 lakhs. Vide Circular No.3 of 2018 Dated 11th July, 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 Tribunals. Pending appeals below specified tax limit may be withdrawn/not pressed by Department. CBDT vide Circular No. 17/2019 Dated 08.08.2019 amended earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing Departmental Appeal in Income Tax Case 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.3/2019 (supra), therefore, all conditions of earlier Circular No.3/2018 shall apply accordingly. 3. Ld. D.R. in view of above Board s Circulars did not press Departmental Appeal. case of Department would not fall in exceptions provided in above Board Circular. In 3 ITA.No.2479/Del./2016 M/s. Vidya Education Investments Pvt. Ltd., New Delhi. result, Departmental appeal is not maintainable as appeal is filed against Board instructions referred to above and therefore, appeal of Department is liable to be dismissed. 4. In result, appeal of Department dismissed. Order pronounced in open Court. Sd/- Sd/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 02nd September, 2019. VBP/- Copy to 1. appellant 2. respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT C Delhi Bench 6. Guard File Assistant Registrar, ITAT Delhi Benches Delhi. ACIT, Circle-26(2), New Delhi v. Vidya Education Investments Pvt. Ltd