IN INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH , CHANDIGARH , BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.621/Chd/2019 Assessment Years : 2010-11 D.C.I.T., Sh.Vikas Jain, 25-G, Sarabha CC-I, Ludhiana. Nagar, Ludhiana. ./PAN NO: A Q PJ0007L /Appellant /Respondent /Assessee by : None / Revenue by : Shri Chandrajit Singh, CIT DR $ /Date of Hearing : 28.08.2019 $ /Date of Pronouncement: 29.08.2019 /ORDER Per Annapurna Gupta, Accountant Member: Th e b ove pp e al h s b e e n pre fe rr e d b y t he Re ve n ue cha ll e n gi ng ord e r p sse d b y C ommi ss ion e r of I n come Ta x Ap p e l s( i n s hor t re fe r re d to s C I T( )) u /s 2 50 ( 6 ) of t he I nc ome Ta x Act ,1 9 61 , (h e re in fte r r e fe rre d to s Act ) . 2. At th e outse t i t w s p oi nte d ou t tha t th e C B DT v id e its re ce nt C i rcu la r N o. 1 7/2 0 1 9 d te d 8 . 8 .2 0 1 9 had e nh n ce d mo ne t ry li mi t f or fi li n g th e p pea l s b y t he De pa r tme nt be f or e t he I . T. . T. fr om Rs. 2 0 la c s t o Rs .5 0 l cs 2 ITA No.621/Chd/2019 A.Y. 2010-11 nd th e t x e ffect i nv ol ve d i n p re se n t p pe l f e l l w i thi n thi s s p e ci fie d l i mit , n d t hu s w s l i b le to b e w i thd r w n b y De p r tme nt as p e r t he sa i d C ir c ul r . 3. Th e Ld. DR fa i r l y d mi tte d th t th e ta x e ff e ct i nvol ve d in th e bove p pe l d i d no t e xce ed R s. 50 la c s. . 4. W e h ve he r d th e pa r t ie s. mod i fi ca ti on ma d e b y re ce n t C B D T C ir c ul r N o. 1 7 / 2 0 1 9 h s be e n cons id e re d by I TA T , C h nd i ga r h B e nc h in th e ca s e of AC I T Vs . M /s Al ch e mi st Ltd . i n I TA N o.1 1 4 2 & 1 1 43 /C h d /2 0 1 2 d te d 26 . 12 . 2 01 9 , w he re in f te r g oin g t hr ou gh con te n ts of C B D T C i r cu la r N o .1 7 /20 1 9 i t w s n ote d th t i t h s e f fe cte d e nh n ce me nt in mone ta r y l i mits f or f il i ng a p pe als b y t he De pa r tme nt to Rs. 5 0 la c s and l so tha t sa id e nh n ce me nt pp l ie d to p e nd i ng p p e l s l so w h e n re d lon gw i th e r lie r C B D T C i r cul r N o. 3 /20 1 8 . Th e fi n di n gs i n tha t ca s e re s un de r : 4 . We h av e c on sid ered co n ten tion s of th e p ar ti e s bef ore u s d h ave al so gon e th rou gh th e CBD T Circu l ar No. 1 7 /20 1 9 d at ed 8 /8 /1 9 , d h ave n o ted th e e n h c e me n t in mon e tar y l im its f or f il in g p pe al by d e p ar tm en t to IT AT to Rs.5 0 l ac s f rom e arl ier l i m it of Rs. 2 0 l ac s wh i c h wa s spe c i f ied vide C ir cu l ar No .3 /2 0 1 8. W e h ave al so n o ted th t CBD T h s v id e th i s c ir cu l ar mo d if ie d on l y p ar 3 d 5 of i ts e arl ier c ir cu l ar N o.3 /2 0 1 8 l eav in g al l o th er p ar s in tac t. P ar 1 3 of th e e arl ier c irc u lar de al t wi th p pl ic b il i ty of circ u l ar r e tro spec ti ve l y to pen d ing p pe al s al so d re ad s u n d er: 3 ITA No.621/Chd/2019 A.Y. 2010-11 13. This Circular will apply to SLPs/appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/cross objections/ references. Pending appeals below specified tax limits in para 3 above may be withdrawn/ not pressed. 5. Sin ce th i s p ar h s n o t been mod i f ied by th e rec en t c irc u l ar, th e e nh ce d mon e ta r y l im it s spe c if ied in th e rec en t c ir cu l ar wi l l p pl y to th e pen d ing p pe al s al so . In v ie w of th e C B DT C irc u l ar N o. 1 7 /2 01 9 ( su pr a) read al on g wi th Circ u l ar No .3 / 2 0 18 , th e pre sen t p pe al s of th e Re ve nu e i s d i sm is sed d u e to l o w ta x ef f ec t. 5. Ac cor d i ng ly, In vie w of th e CBDT C ir c ul r N o.1 7 /2 0 19 r e d l on gw it h C B DT C i r cu la r N o. 3 / 20 1 8 , t he pr e se n t p pe l of th e Re ven ue sta n d d is mis se d as wi th d ra wn . 6. I t is , h ow e ve r , cla r if ie d tha t d is mis sa l of a b ove pp e l sh ll not b e ta ke n to be ff i rma t ion o f th e or de r of CI T( A) on me r i ts . le ga l is sue r ise d b y Re ve nue is b e i ng le f t ope n to b e d ju di c ted in n pp r op r ia t e ca se . 7. In t he result, appeal fi l e d by R e ve nu e is d i s m i s s e d. O r de r p r o n o u n ce d i n t he O p e n C ou r t . Sd/- Sd/- ' ) (DIVA SINGH) (ANNAPURNA GUPTA) Judicial Member $ / Accountant Member /Dated: 29th August, 2019 ITA No.621/Chd/2019 A.Y. 2010-11 Copy of order forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, CHANDIGARH 6. / Guard File / By order, / Assistant Registrar D.C.I.T., CC-I, Ludhiana v. Vikas Jain