TMI Blog2019 (10) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the aforesaid instruction since the tax effect in the instant appeal is less than the amount of ₹ 50 lakhs. In view of the above, 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.1874/Del/2014, ITA No.1531/Del/2013, ITA Nos. 1251 & 2685/Del/2013, ITA No.3390/Del/2016 - - - Dated:- 14-10-2019 - i SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER For the Appellant : Ms Paramita M. Biswas, CIT DR, Shri Sanjog Kapoor, Sr. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50.00,000 2. Before High Court 1.00.00.000 3. Before Supreme Court 2.00,00.000 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect in the instant appeal is less than the amount of ₹ 50 lakhs. The issue of applicability of the above circular to pending appeals has been decided by the coordinate bench in Dinesh Madhavlal Patel [TS-469-ITAT- 2019(Ahd)] 2019-TIOL-1556-ITAT-AHM dated 14th August, 2019 . 5. In view of the above, 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. We also hastened to add that certain times instances stated in para No. 10 of the CBDT Circular No. 3/2018 dated 11.07.2018 is not discernable fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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