THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11),, VISAKHAPATNAM vs VPT CARGO HANDLING DIVISION(TRAFFIC DEPARTMENT) EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED, (EARLIER KNOWN AS M/S DOCK LABOUR BOARD EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED), VISAKHAPATNAM

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

Hearing: 23/08/2019

1 Srinivas Bommidala (ITA No. 447/VIZ/2018) & 88 others IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 447/VIZ/2018 (Asst. Year : 2015-16) ACIT, Circle-2(1), vs. Srinivas Bommidala, Guntur. D.No. 5-87-15/A, Lakshmipuram Main Road, Guntur. PAN No. ADAPB 2985 L (Appellant) (Respondent)

Appearances by

Shri D.K. Sonawal, CIT (DR) along with Smt. Suman Malik, Sr.DR for the appellants. Shri M.S.Sudharshana Gupta, CA, Shri G.V.N. Hari, Advocate, I. Kama Sastry, CA, C. Subrahmanyam, CA, C.V.S. Murthy, CA, D.L. Narasimha Rao, Advocate, Shri B.Kirthi Krishna, Advocate & Shri T. Maheswara Rao, Advocate for various respondents – as per list enclosed.

Date of hearing : 23/08/2019. Date of pronouncement : 23/08/2019. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessees are directed against the orders of the Commissioner of Income Tax (Appeals). Tax effect in all the appeals is less than Rs.50

2 Srinivas Bommidala (ITA No. 447/VIZ/2018) & 88 others lakhs, hence, for the sake of convenience, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. 2. The Central Board of Direct Taxes (CBDT) has issued a Circular No.17/2019 on 8th August 2019, F.No.279/Misc/M-142/2007-ITJ (Pt.), enhancing the monetary limit for filing appeal before the ITAT/Hon’ble Courts. As per the Circular, the monetary limit for filing appeal before the ITAT by the department is Rs.50.00 lakhs and above. Though the Circular is stated to be effective from the date of issue, the Coordinate Bench of Ahmedabad has considered the issue in I.T.A.No. 1398/Ahd/2004 for the Assessment Year (A.Y.)1998-99 in the case of Income Tax Officer, Ward-3(2) Vs. Dinesh Madhavlal Patel and 627 others, dated 14.08.2019 and held that the Circular No. 17/2019 dated 08.08.2019 is applicable for the pending appeals as well as the appeals to be filed in future. Subsequently, the CBDT vide Notification No.279/Misc/M-93/2018-ITJ, dated 20.08.2019 clarified that the revised monetary limits mentioned in Circular No.17/2019 are applicable to all pending appeals also. Therefore, the appeals filed by the department with tax effect of Rs.50.00 lakhs and below are not maintainable and accordingly dismissed as withdrawn. However, the

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11),, VISAKHAPATNAM vs. VPT CARGO HANDLING DIVISION(TRAFFIC DEPARTMENT) EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED, (EARLIER KNOWN AS M/S DOCK LABOUR BOARD EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED), VISAKHAPATNAM