IN INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1143/Kol/2017 Assessment Year: 2010-11 Income Tax Officer, Wd-40(3), Kolkata .Appellant Vs. Shri Sanjiv Gupta Respondent IISCO House 50 J.L. Nehru Road 8th Floor Kolkata 700 071 [PAN ADPPG3217K] Appearances by Shri Sandeep Lakra, JCIT, D/R, appearing on behalf of Revenue None appeared on behalf of assessee. Date of concluding hearing August 22nd, 2018 Date of pronouncing order August 23rd, 2019 ORDER Per J. Sudhakar Reddy Admittedly tax effect in this revenue appeal is less than Rs.50,00,000/-. We dismiss same as withdrawn in view of Circular No. 17/2019, dt. 08/08/2019 vide F. No. 279/ Misc. 142/2007-ITJ(Pt.) which modified Circular No. 3 of 2018 dt. 11/07/2018. CBDT in its circular F. No. 279/Misc./M-93/2018-ITJ, dt. 20/08/2019, has clarified that revised monetary limits, so mentioned in Circular No. 17/2019 is applicable to all pending appeals. 2. In result, appeal of revenue is dismissed. Kolkata, 23rd day of August, 2019. Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated 23.08.2019 {SC SPS} 2 I.T.A. No. 1143/Kol/2017 Assessment Year: 2010-11 Shri Sanjiv Gupta Copy of order forwarded to: 1. Shri Sanjiv Gupta IISCO House 50 J.L. Nehru Road 8th Floor Kolkata 700 071 2. Income Tax Officer, Wd-40(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Income-tax Officer, Wd-40(3), Kolkata v. Sanjiv Gupta