Dy. CIT, Circle-I, Bathinda v. Dharam Pal Goyal
[Citation -2019-LL-0823-65]

Citation 2019-LL-0823-65
Appellant Name Dy. CIT, Circle-I, Bathinda
Respondent Name Dharam Pal Goyal
Court ITAT-Amritsar
Relevant Act Income-tax
Date of Order 23/08/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags tax effect • monetary limit
Bot Summary: At the outset it is observed that tax effect involved in the appeals under consideration individually is not more than 50 lacs, hence the instant appeals are liable to be dismissed as not maintainable, in view of the latest CBDT Circular No.17/2019, dated 08.08.2019 whereby the Revenue Department is precluded from filing the appeals(s) before appellate tribunal against the order of CIT(A), in which the tax effect does not exceed Rs. 50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is applicable to all pending SLPs/Appeals/Cross Objections/References. However the liberty is granted to the Revenue Department to seek recall of the order, in case it realize that the captioned appeal falls within the exception as prescribed in Circular No.03/2018 and/or having involved the tax effect more than Rs. 50 lacs. In the result, the appeals under consideration filed by the Revenue Department stands dismissed as withdrawn.


IN INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos.798 & 799/Asr/2017 Assessment Years:2009-10 & 2010-11 Dy. CIT, Vs. Sh. Dharam Pal Goyal Circle-I, Bathinda C/o M/s. DMR Builders Pvt. Ltd. Bathinda [PAN:ADUPG 2351D] (Appellant) (Respondent) ITA Nos.281 & 113/Asr/2014 Assessment Year:2006-07 & 2003-04 Income Tax Officer Vs. M/s. Ram Saran Dass Kishori Ward-1(2), Amritsar Lal Charitable Trust 48, Gandhi Bazar, Amritsar [PAN:AAATR 0783P] (Appellant) (Respondent) ITA No.234/Asr/2019 Assessment Year:2015-16 Income Tax Officer Vs. Sh. Mohinder Singh Ward-4(3), Jalandhar L/H of Sh. Kamaldeep Singh H. No.34, H.B. No.228, Kukar Pind, Jalandhar [PAN:CSYPS 8348R] (Appellant) (Respondent) ITA No.562/Asr/2018 Assessment Year:2014-15 Income Tax Officer Vs. Ganpati Cement Sicop Ward-6(1), Pathankot Industrial Area, Kathua J&K H.O. Pathankot. [PAN:AAFFG 4538G] (Appellant) (Respondent) 2 ITA No.24/Asr/2019 Assessment Year:2012-13 Asst.CIT Vs. Rasulpur Co-op. Circle Moga, Moga Agriculture Service Society Ltd. VPO Rasulpur Tehsil Jagraon Distt. Ludhiana [PAN:AAAAT4717A] (Appellant) (Respondent) ITA Nos.68 & 214/Asr/2019 Assessment Year:2011-12 Income Tax Officer Vs. Sh. Gurcharan Singh Ward-1(5), Mansa S/o Sh. Hakam Singh Village-Pilshian, Distt. Mansa [PAN:BAFPS 9180K] (Appellant) (Respondent) ITA No.171/Asr/2019 Assessment Year:2012-13 Income Tax Officer Vs. M/s Indian Tractor Co. Ward-1(1), Bathinda ITI Chowk, Mansa Road Bathinda [PAN:AACF1 0044E] (Appellant) (Respondent) Appellant by Sh. Charan Dass (Ld. DR) Respondent by None Date of hearing: 23.08.2019 Date of pronouncement: 23.08.2019 ORDER PER BENCH: Revenue Department has preferred captioned appeals against orders impugned herein passed by Ld. CIT(A) in 3 captioned matter u/s 250(6) of Act, 1961 (hereinafter called as Act ). 2. At outset it is observed that tax effect involved in appeals under consideration individually is not more than 50 lacs, hence instant appeals are liable to be dismissed as not maintainable, in view of latest CBDT Circular No.17/2019, dated 08.08.2019 whereby Revenue Department is precluded from filing appeals(s) before appellate tribunal against order (s) of CIT(A), in which tax effect does not exceed Rs. 50,00,000/- as specified in Circular and CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in circular 17/2019 is applicable to all pending SLPs/Appeals/Cross Objections/References. 3. However liberty is granted to Revenue Department to seek recall of order, in case it realize that captioned appeal falls within exception as prescribed in Circular No.03/2018 (supra) and/or having involved tax effect more than Rs. 50 lacs. 4. In result, appeals under consideration filed by Revenue Department stands dismissed as withdrawn. Order pronounced in open Court on 23/08/2019. Sd/- Sd/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 23/08/2018 Ps. 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. Then CIT(Appeals) 5. SR DR, I.T.A.T. Amritsar 6. Guard File True Copy By Order Dy. CIT, Circle-I, Bathinda v. Dharam Pal Goyal
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