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Income Tax Appellate Tribunal, CHANDIGARH
Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आदेश/ORDER PER DIVA SINGH
These 14 appeals filed by different Assessing Officers
question the correctness of the relief granted by the CIT(A) in the
respective years. The tax effect involved in each of these appeals
does not exceed Rs. 50 lacs. As a result of this fact in view of the
latest CBDT Circular No. 17/2019 [F.No.279/Misc.142/2007-
ITJ(Pt.)] dated 08.08.2019 these appeals and the lone Cross
Objection of the assessee have been specifically fixed for hearing.
Ms. Chandrakanta, Sr.DR in the light of the aforesaid Circular
agrees that in the respective appeals, the tax effect involved is
much below the stated limit of Rs. 50 lakh. The Cross Objection
which has been taken up for hearing emanate from the respective
order wherein relief has been granted by the CIT(A) and this being
supportive of the order passed is taken up for hearing accordingly.
The tax effect involved is not in dispute. The applicability of
the aforesaid Circular to these appeals is also not disputed by the
Revenue. Accordingly, in the light of the aforesaid CBDT Circular
which has been followed in the order dated 14.08.2018 in ITA
1398/Ahd/2004 in the case of ITO Vs Dinesh Madhavlal Patel and 627 oth ers whe re in the ITAT addressing the backdrop of
the aforesaid CBDT Circular dated 08.08.2019 was pleased to
note “…what it means, in plain words, is that when a
Commissioner (Appeals) gives the taxpayer tax relief of upto Rs 50
ITA 1074/12 & 826/2013, 617/2017 & CO 47/2017, 1265/2018, 436/2019, 756/2019, 757/2019, 758/2019, 782|&783/2019, 873/2019, 895/2019, 987/2019 & 1041/CHD/2019 Page 6 of 6
lakhs in an appeal in an assessment year, the matter ends there
and the relief so granted by the Commissioner (Appeals) cannot be
challenged before this Tribunal…” The said precedent has also
been referred to by us in the order dated 22.08.2019 in ITSS
8/CHD/2004 in the case of ACIT Vs M/s Aradhna Knitwears Pvt.
Ltd. & others. Accordingly, on a consideration of facts and law,
we hold that these appeals of the Revenue are not maintainable.
The Cross Objection filed by the assessee is dismissed as
infructuous. Said order was pronounced in the Open Court at the
time of hearing itself.
In the result, all the appeals of the Revenue are dismissed.
Order pronounced in the Open Court on 23rd August,2019.
Sd/- Sd/- ( अ�नपूणा� गु�ता ) ( �दवा �संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “पूनम” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant – 2.��यथ�/ The Respondent -3.आयकर आयु�त/ CIT4.आयकर आयु�त (अपील)/ The CIT(A) 5.�वभागीय 1. ��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