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TMI Blog2019 (8) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at ₹ 20.00 lakh. Such limit has now been enhanced in the recent Circular dated 08-08-2019 to ₹ 50.00 lakh. Since tax effect in all the appeals under consideration is less than the revised monetary limit of ₹ 50.00 lakh, we are not inclined to entertain such appeals. CBDT vide F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that the revised monetary limits so mentioned in Circular No.17/2019 are applicable to all pending appeals. Not only that, it has further been directed to the competent authorities to withdraw all such appeals on or before 31-10-2019. Thus we dismiss all the appeals filed by the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017, 1883/PUN/2017, C.O.32/PUN/2019, C.O.33/PUN/2019, 1889/PUN/2017, 1905/PUN/2017, 1918/PUN/2017, 1920/PUN/2017, 1922/PUN/2017, 1937/PUN/2017, 1985/PUN/2017, 1992/PUN/2017, 1996/PUN/2017, 1997/PUN/2017, 2028/PUN/2017, 2035/PUN/2017, 2038/PUN/2017, 2039/PUN/2017, 2040/PUN/2017, 2041/PUN/2017, 2042/PUN/2017, 2055/PUN/2017, 2064/PUN/2017, 2066/PUN/2017, 2077/PUN/2017, 2088/PUN/2017, 2089/PUN/2017, 2110/PUN/2017, 2128/PUN/2017, 2132/PUN/2017, 2164/PUN/2017, 2175/PUN/2017, 2193/PUN/2017, 2195/PUN/2017, 2219/PUN/2017, 2230/PUN/2017, 2233/PUN/2017, 2248/PUN/2017, 2276/PUN/2017, 2291/PUN/2017, 2297/PUN/2017, 2298/PUN/2017, 2411/PUN/2017, 2413/PUN/2017, 2430/PUN/2017, 2438/PUN/2017, 2445/PUN/2017, 2447/PUN/2017, 2449/PUN/2017, 2450/PUN/2017, 2462 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 627/PUN/2018, 1630/PUN/2018, 1636/PUN/2018, 1688/PUN/2018, 1701/PUN/2018, CO 13/PUN/2019, 1717/PUN/2018, 1721/PUN/2018, 1753/PUN/2018, 1763/PUN/2018, 1806/PUN/2018, 1808/PUN/2018, 1835/PUN/2018, 1847/PUN/2018, 1854/PUN/2018, 1889/PUN/2018, 1890/PUN/2018, 1949/PUN/2018, IT(SS)A 6/PUN/2019, IT(SS)A 12/PUN/2019, 21/PUN/2019, IT(SS)A 37/PUN/2019, IT(SS)A 38/PUN/2019, IT(SS)A 39/PUN/2019, IT(SS)A 53/PUN/2019, 54/PUN/2019 55/PUN/2019 56/PUN/2019 57/PUN/2019 58/PUN/2019 59/PUN/2019, 72/PUN/2019, 74/PUN/2019, 75/PUN/2019, 77/PUN/2019 78/PUN/2019, 81/PUN/2019, 112/PUN/2019, 158/PUN/2019, 200/PUN/2019, 201/PUN/2019, 256/PUN/2019, 308/PUN/2019, 342/PUN/2019, 383/PUN/2019, 389/PUN/2019, 390/PUN/2019, 446/PUN/2019, 472/PUN/2019, CO 12/PUN/2019, 486/PUN/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orums. The earlier circular No.03/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at ₹ 20.00 lakh. Such limit has now been enhanced in the recent Circular dated 08-08-2019 to ₹ 50.00 lakh. Since tax effect in all the appeals under consideration is less than the revised monetary limit of ₹ 50.00 lakh, we are not inclined to entertain such appeals. 3. Certain concerns were expressed about the retrospective or prospective operation of the Circular dated 08-08-2019. In this regard, it is relevant to note that the Ahmedabad Bench of the Tribunal vide its order dated 14-08-2019 in a bunch of appeals led by ITO Vs. Dinesh Madhavlal Patel (ITA No.1398/Ahd/2004) has laid down t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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