TMI Blog2019 (9) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No. 17/2019 dated 08/08/2019 will apply to all pending appeals. Therefore the precedent, it is held that the appeal is not maintainable in the instant case as the tax effect is less than ₹ 50 lakhs. Accordingly, it is held that appeal filed by the revenue is not maintainable. - ITA No:- 4497/Del/2016 - - - Dated:- 19-8-2019 - SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. S.KAMBLE, JUDICIAL MEMBER For The Appellant : Ms. Nidhi Srivastava, CIT DR For The Respondent : Sh. Kapil Goel, Adv. ORDER PER R.K.PANDA, AM This appeal filed by the Revenue is directed against the order dated 31.05.2016 passed by Ld.CIT(A)-2, New Delhi pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax effect involved in the grounds raised by the Revenue is below ₹ 50,00,000/- 4. We have considered the rival submissions and perused the material available on record. It is an admitted fact that the tax effect involved in the grounds raised by the Revenue is below ₹ 50,00,000/-. We find the Ahmedabad Bench of the Tribunal in the case of Dinesh Madhavlal Patel (Supra) after considering the CBDT Circular dated 08.08.2019, has held that the said circular is applicable to the pending appeals in addition to the appeals to be filed henceforth. The relevant portion of the order from para 5 to 9 reads as under:- 5. Having considered the rival submissions and having perused the material on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition to the appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds ₹ 50,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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