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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. B.R. BASKARAN & SH. N.K.CHOUDHRY
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.186/Asr/2019 Assessment Year:2013-14
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Asst. CIT Vs. Sh. Rajesh Mittal (HUF) Circle-1, Amritsar 44, Katra Sher Singh, Amritsar [PAN:AAKHR 6016B] (Appellant) (Respondent)
ITA No.432/Asr/2019 Assessment Year:2015-16
Asst. CIT Vs. Sh. Rajesh Mittal Circle-1, Amritsar 44, Katra Sher Singh, Amritsar [PAN:AEYPM 1542B] (Appellant) (Respondent)
ITA No.436/Asr/2019 Assessment Year:2011-12
Income Tax Officer Vs. Improvement Trust, Khanna (Exemptions), G.T. Road, Khanna Ward-Jalandhar [PAN:AAAL 10030N] (Appellant) (Respondent)
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Dy. CIT Vs. M/s. Hoshiarpur Traders Circle-Hoshiarpur Near Lajwanti Stadium, Tanda Chowk, Hoshiarpur [PAN:AAIFH 5571P] (Appellant) (Respondent)
ITA No.540/Asr/2019 Assessment Year:2011-12
Income Tax Officer Vs. M/s Shivam Enterprises Ward-4, Hoshiapur Garhi Gate, Hoshiarpur [PAN:AANFS 6665A] (Appellant) (Respondent)
Appellant by: Sh. Charan Dass (Ld. DR) Respondent by: S/Sh. R.L. Mehra (Ld.CA) Date of hearing: 23.08.2019 Date of pronouncement: 23.08.2019 ORDER PER BENCH:
The Revenue Department has preferred the captioned appeals against the orders 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 appeals under consideration individually is not more than 50 lacs, hence the instant appeals are 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 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 appeals under consideration filed by the Revenue Department stands dismissed as withdrawn. Order pronounced in the open Court on 23/08/2019.
Sd/- Sd/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/08/2018 /PK/ Ps. Copy forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. Then CIT(Appeals) 5. SR DR, I.T.A.T. Amritsar 6. Guard File True Copy By Order