ACIT, LUDHIANA vs. SH. ADESH BAJAJ, LUDHIANA

आदेश/ORDER Per Annapurna Gupta, Accountant Member:

This appeal has been preferred by the Revenue against the order of the Commissioner of Income Tax (Appeals)-I, Ludhiana [(in short ‘CIT(A)’] dated 29.8.2014 relating to

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assessment year 2011-12, passed u/s 250(6) of the Income

Tax Act, 1961 (hereinafter referred to as ‘Act’).

before the order could be pronounced the CBDT issued a

Circular enhancing the monetary limit for filing appeals by

the Department to the I.T.A.T. from Rs.20 lacs to Rs.50 lacs

vide its Circular No.17/2019 dated 8.8.2019. In view of the

same and since the tax effect involved in this appeal

appeared to be less than Rs.50 lacs, the appeal was fixed for

hearing again for seeking clarification from both the parties

on 28.8.2019. On the said date the Ld.Counsel for the

assessee submitted a tax calculation with respect to the

appeal reflecting the tax effect involved in the appeal being

less than Rs.50 lacs.

that the appeal was liable to be withdrawn on account of the

recent CBDT Circular.

admittedly stands covered within the monetary limit

specified by the CBDT for filing the appeals by the

Department to the I.T.A.T., the same stands dismissed as

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withdrawn. Moreover, we have considered the impact of the

impugned CBDT Circular in pending appeals in the case of

ACIT Vs. M/s Alchemist Ltd. in ITA Nos. 1142 &

1143/Chd/2012 dated 26.8.2019 wherein we have held that

the said Circular applies to the pending appeals also. Our

discussion on this aspect at paras 4 and 5 of our order as

under:

“4. We have considered the contentions of the parties before us and have also gone through the CBDT Circular No.17/2019 dated 8/8/19, and have noted the enhancement in monetary limits for filing appeal by the department to the ITAT to Rs.50 lacs from the earlier limit of Rs. 20 lacs which was specified vide Circular No.3/2018.We have also noted that the CBDT has vide this circular modified only para 3 and 5 of its earlier circular No.3/2018 leaving all other para’s intact. Para 13 of the earlier circular dealt with applicability of the circular retrospectively to pending appeals also and read as under: “13. This Circular will apply to SLPs/appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/cross objections/ references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed.” 5. Since this para has not been modified by the recent circular, the enhanced monetary limits specified in the recent circular will apply to the pending appeals also. In view of the CBDT Circular No. 17/2019 (supra) read alongwith Circular No.3/2018,the present appeals of the Revenue is dismissed due to low tax effect.”

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Order pronounced in the Open Court.

Sd/- Sd/- �दवा �संह अ�नपूणा� गु�ता (DIVA SINGH) (ANNAPURNA GUPTA) �याय�क सद�य/Judicial Member लेखा सद�य/Accountant Member �दनांक /Dated: 29th August, 2019 *रती* 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