IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, B JAIPUR BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM ITA No. 639 to 643/JP/2019 Assessment Year : 2010-11 & 2014-15 ITO, cuke Shri Sunil Modi Ward-2(2), Vs. 11-B, Dadu Marg, Gopal bari, Jaipur. Ajmer Road, Jaipur.PAN/GIR No.: ACSPM9483F Appellant Respondent Revenue by : Ms Anuradha (JCIT) Assessee by: Shri Saurav Harsh (Adv.) l Date of Hearing : 20/08/2019 Date of Pronouncement: 22/08/2019 ORDER PER: VIJAY PAL RAO, J.M. These five appeals by Department are directed against separate orders of CIT(A), Jaipur dated 12.02.2019 for assessment years 2010-11 to 2014-15 respectively. As per grounds of appeal, tax effect calculated by AO in respect of relief granted by ld. CIT (Appeals) which has been challenged in present appeal is less than Rs. 50,00,000/-. ITA No. 639 to 643/JP/2019 ITO vs. Shri Sunil Modi 2. We have heard ld. D/R as well as ld. A/R. At outset, we note that tax effect in these appeals are not exceeding monetary limit as revised by CBDT vide Circular dated 08.08.2019 for purpose of filing of appeal by department before Income Tax Appellate Tribunal from Rs. 20,00,000/- to Rs. 50,00,000/-. For ready reference, we reproduce CBDT Circular No. 17 of 2019 dated 08.08.2019 as under :- Further Enhancement of Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation. Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation. Appeals/SLPs in Income- Monetary Limit Monetary Limit tax matters (Rs.) (previous (Rs.) limit) (Revised Limit) Before Appellate Tribunal 20,00,000 50,00,000 Before High Court 50,00,000 1,00,00,000 Before Supreme Court 1,00,00,000 2,00,00,000 Assessing Officer shall calculate tax effect separately for every assessment year in respect of disputed issues in 2 ITA No. 639 to 643/JP/2019 ITO vs. Shri Sunil Modi case of every assessee. If, in case of assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which tax effect in respect of disputed issues exceeds monetary limit. No appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit. Further, even in 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 assessment year or years in which tax effect is less than monetary limit. In case where composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately. Accordingly, appeals of department are not maintainable being monetary limit are less than/not exceeding Rs. 50,00,000/-. 3. department is at liberty to file Miscellaneous Application in case tax effect in these appeals are found to be more then Rs. 50,00,000/- or case falls in any of exceptions of circular. In result, appeals of Department are dismissed. Order pronounced in open court on 22/08/2019 Sd/- Sd/- (Ramesh. C. Sharma) (Vijay Pal Rao) Accountant Member Judicial MemberJaipur fnukad @Dated:- 22/08/2019. 3 ITA No. 639 to 643/JP/2019 ITO vs. Shri Sunil Modi *Santosh. kr@Copy of order forwarded to: 1.The Appellant- ITO, Ward-2(2), Jaipur. 2. Respondent- Shri Sunil Modi, Jaipur. 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File {ITA No. 639 to 643/JP/2019} By order, Asst. Registrar 4 ITO, Ward-2(2), Jaipur v. Sunil Modi