TMI Blog2019 (10) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... een become infructuous. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the Department shall be at liberty to seek recall of this order under relevant provisions of law. - ITA No.3298/Del./2016 (ASSESSMENT YEAR: 2012-13) - - - Dated:- 6-9-2019 - SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessee By: Sh. R.K. Kapoor, Adv. Revenue By: Shri J.K. Mishra, CIT, DR ORDER PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Deputy Commissioner of Income Tax, Circle-1, New Delhi (hereinafter referred to as the revenue ) by filing the present appeal sought to set aside the impugned order dated 02/03/2016 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed. 2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows: S. No. Appeals/SLPs in Income-tax matters Monetary Limit (in Rs) 1 Before Appellate Tribunal 50,00,000/- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 4. In view of the CBDT Circular No.17/2019 dated 8th August, 2019 having retrospective effect as coordinate Bench of the Tribunal in case of Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 has already decided the issue as to the applicability of the captioned circular to the pending appeals in affirmative and what has been discussed above, we are of the considered view that the aforesaid appeal is not maintainable because of low tax effect i.e. less than ₹ 50,00,000/- hence, the aforesaid appeal filed by the Revenue is hereby dismissed having been become infructuous. However, in case, the present appeal is found to be maintainable at any stage for any technical reasons, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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