DCIT, CC-II, LUDHIANA vs. M/S G.S. AUTOCOMP PVT. LTD., LUDHIANA

आदेश/ORDER

Per Annapurna Gupta, Accountant Member: The above appeals, pertaining to different assesses,

have been preferred by the Revenue challenging the order passed by the Commissioner of Income Tax (Appeals) [(in

short referred to as ‘CIT(A)’], u/s 250(6) of the Income Tax

Act,1961, (hereinafter referred to as ‘Act’). The tax effect

involved in all the appeals does not exceed Rs.50 lacs and

have been fixed for hearing before us on account of the

enhancement in the monetary limit for filing the appeals by

the Department to Rs.50 lacs by the CBDT vide its Circular

No.17/2019.

the monetary limit for filing appeals by the Department

before the I.T.A.T. from Rs.20 lacs to Rs.50 lacs and since

the tax effect involved in all the above appeals fell within this specified limit, the appeals were liable to be withdrawn

by the Department as per the said Circular. The Ld. DR

fairly admitted that the tax effect involved in all the above

appeals did not exceed Rs.50 lacs..

6 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13

the recent CBDT Circular No.17/2019 ,has been dealt with

by the ITAT ,Chandigarh Bench, in the case of ACIT Vs. M/s

Alchemist Ltd. in ITA No.1142 & 1143/Chd/2012 dated

26.12.2019,wherein after going through the contents of the

Circular it has been noted that it has effected enhancement

in monetary limits for filing the appeals by the Department

to Rs.50 lacs and also that the said enhancement applies to

pending appeals also, when read alongwith earlier CBDT

Circular No.3/2018.The findings in that case are 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

7 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13

appeals of the Revenue is dismissed due to low tax effect.” 4. Accordingly, in view of the CBDT Circular No.17/2019 read alongwith CBDT Circular No.3/2018, the present appeals of the Revenue stand dismissed as withdrawn.

Order pronounced in the Open Court.

Sd/- Sd/- �दवा �संह अ�नपूणा� गु�ता (ANNAPURNA GUPTA) (DIVA SINGH) �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 :

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar