IN INCOME TAX APPELLATE TRIBUNAL "D Bench, Mumbai Before Justice P.P. Bhatt, President and Shri G.S. Pannu, Vice President ITA Nos. 1584 & 1587 /Mum/2018 (Assessment Years: 2011-12 & 2010-11) DCIT, Central Circle-3(4) Shri Pankaj V. Kikavat Central Range - 3 Flat No. 2101, D-Wing Room No. 1915, 19th Floor VS. Kukreja Towers, Garodiya Air India Bldg., Nariman Point Nagar, Ghatkopar (E) Mumbai 400021 Mumbai 400077 AABPK6317K Appellant Respondent Appellant by: Shri Chaitanya Anjaria Respondent by: None Date of Hearing: 20.08.2019 Date of Pronouncement: 20.08.2019 ORDER captioned appeals filed by Revenue pertaining to assessment years 2010-11 are directed against orders passed by CIT(A)-51, Mumbai dated 13.12.2017 which in turn arise out of orders passed by Assessing Officer under Section 143(3) of Income Tax Act, 1961 (hereinafter "the Act") dated 30.03.2016. 2. CBDT, vide Circular No. 17/2019 dated 8th August, 2019, has amended para 3 of Circular No. 3/2018 dated 11.07.2018 modifying monetary limits for filing of appeals by Department before Tribunal. tax effect in dispute in captioned appeal is stated to be below enhanced monetary limit of `50 lakhs specified in CBDT Circular dated 08.08.2019 (supra) read with circular 11.07.2018 (supra). 3. In this background, learned D.R. appearing for Revenue was required to state his position; he has not referred to any material which 2 ITA Nos. 1584&1587/Mum/2018 Shri Pankaj V.. Kikavat would show that captioned appeal is protected by any of exceptions provided in para 10 of CBDT circular dated 11.07.2018 (supra) and its amendment dated 20th August, 2018. 4. Without going into merit of issues raised, captioned appeal is deemed to be withdrawn/not pressed as it s filing is not in consonance with CBDT circular dated 08.08.2019 (supra) read with circular 11.07.2018 (supra). It is also noted that Hon'ble Supreme Court in case of DCIT & Ors vs. MSEB Holding Company Ltd. [SLP (Civil) No.26373/2019 dated 16.08.2019] has taken cognizance of enhanced limit while dismissing SLP arising from judgement passed by Hon'ble Bombay High Court in WP No. 3642/2018 dated 25.01.2019. 5. Before parting, we clarify that if on later date, Revenue finds that filing of appeal is protected by any of exceptions provided in para 10 of CBDT circular 11.07.2018 (supra), it shall be at liberty to approach Tribunal for recall of instant order and reinstitution of appeal for adjudication on merits. Tribunal shall consider such application, if any, as per extant law. 6. In conclusion, by applying circular dated 08.08.2019 read with circular dated 11.07.2018 (supra), captioned appeals of Revenue are dismissed as withdrawn/ not pressed. Above decision was pronounced in open court at conclusion of hearing on 20th August, 2019. Sd/- Sd/- G.S. Pannu Justice P.P. Bhatt Vice President President Mumbai, Dated: 20th August, 2019 3 ITA Nos. 1584&1587/Mum/2018 Shri Pankaj V.. Kikavat Copy to: 1. Appellant 2. Respondent 3. CIT(A) concerned 4. CIT - concered 5. DR, D Bench, ITAT, Mumbai By Order //True Copy// Assistant Registrar ITAT, Mumbai Benches, Mumbai n.p. DCIT, Central Circle-3(4), Central Range - 3, Mumbai v. Pankaj V. Kikavat