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TMI Blog2019 (9) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Department shall be at liberty to seek recall of this order under relevant provisions of law. - ITA Nos. 4104/Del./2019 - - - Dated:- 6-9-2019 - SHRI H.S. SIDHU, (JUDICIAL MEMBER) AND SHRI O.P. KANT, (ACCOUNTANT MEMBER) Revenue by : Ms. Ashima Neb, Sr. DR Assessee by : Sh. Tarandeep Singh, Adv.Sh. Anmol Singh, CA ORDER H.S. SIDHU, The Assessee has preferred Application for Early hearing in the main Appeal. However, at the time of hearing, both the parties agreed that the tax effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucing litigation. Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed. 2 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 accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgment involves more than one assessee. each assessee shall be dealt with separately. 5. 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 applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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