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TMI Blog2019 (9) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... coordinate bench in Dinesh Madhavlal Patel [ 2019 (8) TMI 752 - ITAT AHMEDABAD] 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. 2597/Del/2016 - - - Dated:- 30-8-2019 - Shri Prashant Maharishi, Accountant Member And Shri K.N. Chary, Judicial Member For the Assessee : None For the Revenue : Shri Rinku Singh, Sr. DR ORDER PER PRASHANT MAHARISHI, A. M. 1. This is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, the Department should have withdrawn/not pressed the present appeal in view of the aforesaid instruction since the tax effect in the instant appeal is less than the amount of ₹ 50 lakhs.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 maintainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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