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TMI Blog2022 (1) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... AHMEDABAD] . In view of the above, Circular No. 17/2019 dated 08/08/2019 will apply to all pending appeals. Therefore, 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 - Appeal filed by the department is dismissed - ITA No. 6972/Del/2018 (Assessment Year: 2012-13) - - - Dated:- 6-1-2022 - SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Appellant by : None Respondent by: Ms. Somya Jain, CA ORDER PER K. NARASIMHA CHARY, J.M. This appeal by the Revenue for the assessment year 2012-13 is directed against the order of Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,00,00,000 3. Before Supreme Court 2,00,00.000 3. Further, with a vi ew 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 the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh 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, 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. 6. We may, however, add that certain times instances stated in para No. 10 of the CBDT Circular No. 3/2018 dated 11.07.2018 are not discernible from the assessment and appellate orders. We, therefore, give liberty to Revenue in such cases where the instances stated in para No 10 of the Circular exist, to file miscellaneous application with evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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