IN INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH , CHANDIGARH, BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.863 to 865/Chd/2019 Assessment Years 2009-10, 2011-12 & 2012-13 D.C.I.T., M/s G.S. Autocomp Pvt. Ltd., CC-II, Ludhiana. G.S. Estate, G.T. Road, Ludhiana. ./PAN NO: AACCG5774E Appellant Respondent Assessee by None Revenue by Shri Chandrajit Singh, CIT DR ITA No.812/Chd/2019 Assessment Years 2012-13 Income Tax Officer, M/s Hotel Ajuba Residency, Ward-4, Patiala. Sangrur Road, Patiala. ./PAN NO: AAFFH392 H /Appellant /Respondent /Assessee by : Shri Sudhir Sehgal, Adv. Revenue by Smt.Chanderkanta, Sr. DR ./ ITA No.981/Chd/2019 / Assessment Years : 2013-14 2 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13 Income Tax Officer, Smt.Harbans Kaur Ward-1, Ambala. D/o Sh.Sampuran Singh, # 318,, Vill. Shahpur, Ambala. ./PAN NO: C F D P K 2 2 9 6 /Appellant /Respondent /Assessee by : None / Revenue by : Smt.Chanderkanta, Sr. DR ./ ITA Nos.734 to 735/Chd/2019 / Assessment Years : 2014-15 & 2015-16 J.C.I.T.(OSD), M/s D.C. Model Educational (Exemptions), Circle-2, Society, C/o D.C. Model Sr. Chandigarh. Secondary School, Sector-7, Panchkula. ./PAN NO: A A D 0 2 4 8 /Appellant /Respondent /Assessee by : Shri Raman Tiwari, Adv. / Revenue by : Smt.Chanderkanta, Sr. DR ./ ITA No.698/Chd/2019 / Assessment Years : 2014-15 D.C.I.T., M/s Isgec Heavy Engineering Yamuna Nagar. Ltd., Radaur Road, Yamuna Nagar. ./PAN NO: A C T 5 5 4 0 K /Appellant /Respondent /Assessee by : Shri Sudhir Sehgal, Adv. / Revenue by : Smt.Chanderkanta, Sr. DR 3 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13 ./ ITA No.1055/Chd/2019 / Assessment Years : 2014-15 Income Tax Officer, Sh.Ashok Kumar Garg, Ward 5(5), Chandigarh. # 3464, Maloya Colony, Chandigarh. ./PAN NO: J J P G 7 1 7 7 Q /Appellant /Respondent /Assessee by : Shri Ashok Goyal, CA / Revenue by : Smt.Chanderkanta, Sr. DR ./ ITA No.719/Chd/2019 / Assessment Years : 2014-15 J.C.I.T.(OSD), M/s Sir Chhotu Ram Educational (Exemptions), Circle-2, Trust, CRZ School, Chandigarh. Sonepat High School, Sonepat (Haryana). ./PAN NO: A D T S 0 3 9 9 F /Appellant /Respondent /Assessee by : None / Revenue by : Smt.Chanderkanta, Sr. DR ./ ITA No.1499/Chd/2018 / Assessment Years : 2014-15 A.C.I.T., Sh.Ajay Gupta, Circle 4(1), SCO-3227, Sector 28D, Chandigarh. Chandigarh. ./PAN NO: A W P G 6 9 0 7 C /Appellant /Respondent /Assessee by : Shri Parikshit Aggarwal, CA / Revenue by : Smt.Chanderkanta, Sr. DR 4 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13 ./ ITA No.384/Chd/2019 / Assessment Years : 2015-16 A.C.I.T., M/s ABC Papers Pvt. Ltd., Circle (1), SCO-18-19, Second Floor, Sector- Chandigarh. 8, Chandigarh. (Now Room No.1, First Floor, Tower-A, Godrej Eternia, Plot No.70, Industrial Area-1, Chandigarh). ./PAN NO: A D C 7 6 7 6 C /Appellant /Respondent /Assessee by : Shri Vineet Krishan, Adv. / Revenue by : Smt.Chanderkanta, Sr. DR ./ ITA No.804/Chd/2019 / Assessment Years : 2015-16 Income Tax Officer, Sh.Darbara Singh Ward-1, Yamuna Nagar, S/o Sh.Swaran Singh, Yamuna Nagar. H.No. 186, Village-Bakala, PO Rasulpur, Distt. Yamuna Nagar. ./PAN NO: D H I P S 5 0 6 6 L /Appellant /Respondent /Assessee by : None / Revenue by : Smt.Chanderkanta, Sr. DR ./ ITA No.663/Chd/2019 / Assessment Years : 2015-16 D.C.I.T., M/s Haryana Forest Development Panchkula Circle, Corporation Ltd., Panchkula. SCO-27-28, Sector-4, Panchkula. ./PAN NO: A C H 3 9 4 7 G /Appellant /Respondent /Assessee by : None / Revenue by : Smt.Chanderkanta, Sr. DR 5 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13 $ /Date of Hearing : 27.08.2019 $ /Date of Pronouncement: 29.08.2019 /ORDER Per Annapurna Gupta, Accountant Member: Th e b ove p pe l s, pe r ta in i ng to d i ff e re n t s se s se s, ha v e b ee n p re fe rr e d b y th e R e ve nu e c ha l le ng in g t he o rd e r pa s se d b y C o m mis si one r of I n come Ta x ( Ap p e l s) [ (in sho rt r e fe r re d to s C I T(A ) ], u /s 2 50 ( 6 ) of t he I n co me Ta x Act ,1 9 6 1, (h e re in fte r re fe r re d to s ct ). Th e ta x e f fe ct in vol ve d i n l l th e p pe l s d oe s n ot e xcee d Rs. 5 0 l cs n d ha v e be e n f ixe d f or h e r i ng b e for e us on ccou nt of t he e nh n ce me nt i n mone ta r y l i mit f or fi l in g ap p e l s b y De p rt me nt to Rs .5 0 la c s b y th e C B D T v id e i ts Cir c ul r N o.1 7 /2 0 19 . 2. B e f ore u s, i t wa s p oi nt e d ou t t ha t th e C B D T vi de i ts re ce n t C i r cul r N o. 17 /2 0 1 9 d te d 8 .8 . 2 01 9 ha d e n ha n ce d mon e t ry l i mit f or f i li n g p p e l s b y De p rtme nt be fore I . T.A . T. f r o m R s. 20 la c s to Rs. 5 0 l cs d s in ce ta x e ffe c t i nvol ve d in l l a b ove p pe l s fe l l w i thi n thi s s p e ci f ie d l imi t, t he pp e ls w e re l ia ble t o b e w i thd r w n by th e De p r tmen t s p e r sa id C i r cu la r . Th e Ld. DR fa i r ly d mi tte d t h t t x e ffe ct i n vol ve d i n l l th e b ove pp e ls d i d n ot e xce e d R s. 50 la c s.. 6 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13 3. 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 i r cul r N o.1 7 / 2 01 9 ,h s b e e n d e lt w i th by th e I TA T , C ha n d ig rh B e nc h, in ca se of ACI 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 , wh e re in fte r goi n g th r oug h th e con ten ts o f C ir c ul r i t ha s b ee n n ote d tha t i t h s e f fe c te d e nha n ce me nt in mo ne ta r y li mi ts f or fi li n g th e p pe ls by t he D e p r tme nt to R s.5 0 l c s n d l so t ha t th e sa id e n ha n ce me nt p p li e s to pe nd i ng p pe l s l so , w he n rea d l on gw it h e rl i e r C B D T C ir c ul r N o. 3 /20 1 8 . Th e f in d in gs i n th t ca se re as u nd e 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 im 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: 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 7 ITA Nos.863 to 865/Chd/2019 & Ors. A.Ys. 2009-10, 2011-12 & 2012-13 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. 4. Acc or d in gl y, in vi e w of C B DT C i r cul r N o. 1 7/2 0 1 9 re d l ong w ith CBDT C i r cul r N o.3 /2 0 18 , t he p re se nt pp e ls of t he Re ve n ue s ta n d d ismis se d s w it hd r w n. 5. 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 ri 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 . 6. I n t h e r e s u l t , l l t h e p pe l s f i le d b y t h e Re ve n ue r e 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 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-II, Ludhiana v. G.S. Autocomp Pvt. Ltd