IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B , JAIPUR BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM ITA Nos. 1344 & 1345/JP/2018 Assessment Years :2009-10 & 2010-11 I.T.O., cuke Shri Dinesh Kumar Saini, Ward 2(1), Vs. S/o- Late Kanhaiya Lal Saini, 35, Alwar. Manu Marg Housing Board, Alwar- 301001. PAN/GIR No. ACGPB4141B Appellant Respondent Revenue by: Ms. Anuradha (JCIT) Assessee by: Shri Rajiv Sogani (CA) Date of Hearing : 20/08/2019 Date of Pronouncement : 22/08/2019 ORDER PER: R.C. SHARMA, A.M. These appeals by revenue are directed against separate orders dated 11/09/2018 of ld. CIT(A), Alwar for A.Y. 2009-10 & 2010-11 in matter of order passed U/s 147/148/143(3) of Income Tax Act, 1961 (in short, Act). 2. As per grounds of appeals, tax effect in respect of relief granted by ld. CIT(A) works out to be less than Rs. 50.00 lacs, therefore, in view of CBDT circular No. 17/2019 dated 08/08/2019 these appeals deserve to be dismissed. 2 ITA No. 1344 & 1345/JP/2018 ITO Vs Dinesh Kumar Saini 3. CBDT Circular No. 17 of 2019 dated 08.08.2019 reads 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and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 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. 4. Since tax effect is less than Rs. 50.00 lacs, appeals of revenue deserve to be dismissed. Before parting with matter, it is 3 ITA No. 1344 & 1345/JP/2018 ITO Vs Dinesh Kumar Saini made clear that department is at liberty to file Misc. application, if tax effect is found to be more than Rs. 50.00 lacs or case falls in any of exceptions of circular. 5. In result, both appeals of revenue are dismissed. Order pronounced in open court on 22nd August, 2019. Sd/- Sd/- (VIJAY PAL RAO) (RAMESH C SHARMA) Judicial Member Accountant Member Jaipur Dated:- 22nd August, 2019 Copy of order forwarded to: 1. Appellant-The I.T.O., Ward 2(1), Alwar. 2. Respondent- Shri Dinesh Kumar Saini, Alwar. 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur 6. Guard File (ITA No. 1344 & 1345/JP/2018) By order, Asst. Registrar ITO, Ward- 2(1), Alwar v. Dinesh Kumar Saini