OD6 ITAT No. 331 of 2018 GA No. 3539 of 2018 GA No. 3540 of 2018 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax II, Kolkata Versus Lalit Jalan, C/o M/s. Orient Distributors Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 3rd September 2019 Appearance: Mr. Debashis Chowdhury, Advocate for appellant Mr. Promit Bag, Advocate Mr. S. Agarwal, Advocate for respondent Court: GA No. 3539 of 2018 Sufficient cause is shown. delay in filing appeal is condoned. Let appeal be registered immediately by department. application for condonation of delay (GA No. 3539 of 2018) is allowed. ITAT No. 331 of 2018 GA No. 3540 of 2018 Mr. Chowdhury, learned counsel for appellant submits that tax effect is below Rs. 1 crore. By virtue of circular of Central Board of Direct Taxes dated 11th July 2018 read with circular dated 8th August, 2019 and clarification dated 20th August, 2019, appellant cannot proceed with appeal. 2 Accordingly, this appeal (ITAT No. 331 of 2018) and connected stay application (GA No. 3540 of 2018) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Principal Commissioner of Income-tax II, Kolkata v. Lalit Jalan