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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 10.08.2018 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’].
It is noticed that this appeal filed by the Department is not maintainable in view of the recent Circular No. 17/2019 dt. 08/08/2019 issued by CBDT, wherein, the monetary limit for filing the appeals by the Department before the ITAT has been increased to Rs. 50,00,000/-
ITA No. 1352/Chd/2018- M/s Travelmatics Pvt. Ltd, Chandigarh 2 from Rs. 20,00,000/- as specified in the earlier circular No. 3/2018
dated 11.07.2019.
It has been further clarified by the CBDT vide F.No.
279/Misc./ITJ dated 20.08.2019 that the revised monetary limit
mentioned in Circular No. 17 of 2019 is applicable to all the pending
SLPs/ appeals/ cross-objections / references and that all such pending
appeals within the revised limit shall be withdrawn by the Department
on or before 31.10.2019.
In view of the aforesaid discussion, the present appeal filed
by the Department is dismissed due to low tax effect. It is,
however, clarified that the dismissal of the above appeal shall not be
taken to be affirmation of the order of the CIT(A) on merits. The legal
issue raised by the Revenue is being left open to be adjudicated in an
appropriate case.
In the result, the appeal of the Revenue stands dismissed.
Order dictated and pronounced in the Open Court immediately on
completion of hearing.
Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member
Dated : 31.10.2019 “आर.के.”
ITA No. 1352/Chd/2018- M/s Travelmatics Pvt. Ltd, Chandigarh 3 आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar