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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. N. K. CHOUDHRY & SH. O. P. MEENA
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K. CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA ACCOUNTANT MEMBER
I.T.A. No. 421/Asr/2017 Assessment Year: 2007-08
The Deputy Commissioner of vs. Smt. Krishna Gandhi Welfare Income Tax, Central Circle-II, Society, Bhatti Colony, Chandigarh Jalandhar Road, Nawanshahar [PAN: AAGTS 5476C] (Appellant) (Respondent)
Appellant by : Sh. Alok Kumar CIT-DR Respondents by : None Date of Hearing: 16.12.2019 Date of Pronouncement: 16.12.2019
ORDER Per O. P. Meena, AM: The Revenue Department has preferred the captioned appeal against the order impugned herein passed by the Ld. CIT(A) in the captioned matter u/s 250(6) of the Act, 1961 (hereinafter called as the ‘Act’).
At the outset it is observed that tax effect involved in the appeal under consideration individually is not more than 50 lacs, hence the instant appeal is liable to be dismissed as not maintainable, in view of the latest CBDT Circular No.17/2019, dated 08.08.2019 whereby the Revenue Department is precluded from filing the appeals(s) before appellate tribunal against the order (s) of CIT(A), in
2 ITA No. 421/Asr/2017 (AY 2007-08) The Dy. CIT v. Smt. Krishna Gandhi Welfare society which the tax effect does not exceed Rs. 50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is applicable to all pending SLPS/Appeals/Cross Objections/References.
However the liberty is granted to the Revenue Department to seek recall of the order, in case it realize that the captioned appeal falls within the exception as prescribed in Circular No.03/2018 (supra) and/or having involved the tax effect more than Rs. 50 lacs.
In the result, the appeal under consideration filed by the Revenue Department stands dismissed.
Order pronounced in the open court on December 16, 2019
Sd/- Sd/- (N. K. Choudhry) (O. P. Meena) Judicial Member Accountant Member Date: 16.12.2019 /GP/Sr. Ps. Copy of the order forwarded to: (1) The Appellants: (2) The Respondents: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T