IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1192/Del./2016 Assessment Year 2008-2009 ACIT, M/s. Kairav Non-Woven P. Central Circle14, Room Ltd., Flat No.4, R.R. No.354, E-2, ARA Centre, vs., Apartments, 3-4, Jhandewalan Ext. New Manglapuri, Mehrauli, Delhi-55.. Delhi. PIN 110030. PAN AACCK6107D (Appellant) (Respondent) For Revenue : Shri R.L. Meena, CIT-D.R. For Assessee : Shri Lalit Mohan, C.A. Date of Hearing : 24.09.2019 Date of Pronouncement : 01.10.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against Order of Ld. CIT(A)-XXVI, New Delhi, Dated 03.12.2015 for A.Y. 2008-2009. 2. Admittedly, tax effect in Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 2 ITA.No.1192/Del./2016 M/s. Kairav Non-Woven P. Ltd., Delhi. 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 Tribunal. Pending appeals below specified tax limit may be withdrawn/not pressed by Department.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 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 (supra), therefore, all conditions of earlier Circular No.3/2018 shall apply accordingly. 3 ITA.No.1192/Del./2016 M/s. Kairav Non-Woven P. Ltd., Delhi. 4. 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 Circulars. In result, Departmental appeal is not maintainable as appeal filed against Board instructions referred to above and therefore, appeal of Department is liable to be dismissed. 5. In result, appeal of Department dismissed. Order pronounced in open Court. Sd/- Sd/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 01st October, 2019 VBP/- 4 ITA.No.1192/Del./2016 M/s. Kairav Non-Woven P. Ltd., Delhi. Copy to 1. appellant 2. respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT E Bench 6. Guard File BY Order Asst. Registrar : ITAT Delhi Benches : Delhi. ACIT, Central Circle-14, New Delhi v. Kairav Non-Woven P. Ltd