IN INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.492/Asr/2008 Assessment Year:1998-1999 Asst. CIT Vs. Sh. Harjot Singh Circle-I, Amritsar 22, Maqbool Road, Amritsar [PAN:ACUPS 3856N] (Appellant) (Respondent) ITA No.588/Asr/2008 Assessment Year:1999-2000 Dy. CIT Vs. Sh. Shashi Pal Mehra Circle-IV, Amritsar C/o Shiva Fabrics Batala Road, Amritsar [PAN:ABFPM 9365G] (Appellant) (Respondent) ITA No.503/Asr/2008 Assessment Year:1998-1999 Asst. CIT Vs. Sh. Ravi Raj Singh Circle-I, Amritsar 21, Shastri Market Amritsar [PAN:AKDPS 2495N] (Appellant) (Respondent) ITA No.215/Asr/2011 Assessment Year:2001-02 Income Tax Officer Vs. Sh. Sohan Lal Arora Ward-4(4), Amritsar 208, Vijay Nagar, Amritsar [PAN:ADCPA 2236P] (Appellant) (Respondent) 2 ITA No.219/Asr/2011 Assessment Year:2001-02 Income Tax Officer Vs. Sh. Ashok Kumar Ward-V(1), Amritsar S/o Sh. Dwarka Dass 47/1, Court Road (Now 61-A, Ranjit Avenue) Amritsar [PAN:AEIPK 0129F] (Appellant) (Respondent) ITA No.220/Asr/2011 Assessment Year:2001-02 Income Tax Officer Vs. Sh. Chamail Singh Ward-V(1), Amritsar S/o Sh. Kanshi Ram Cooper Road, Amritsar [PAN:BFFPS 6767H] (Appellant) (Respondent) ITA No.245/Asr/2011 Assessment Year:2001-02 Income Tax Officer Vs. Sh. Mohan Singh Ward-1(1), Amritsar Gali Loharan Chowk Lachhamansar Amritsar [PAN:AWLPS 6912L] (Appellant) (Respondent) ITA No.320/Asr/2011 Assessment Year:2002-03 Income Tax Officer Vs. Sh. Gaurav Sethi Ward-4(2), Amritsar H.No.2, Gokal Nagar Majitha Road, Amritsar [PAN:ANKPS 0415J] (Appellant) (Respondent) 3 ITA No.400/Asr/2009 Assessment Year:1998-99 Income Tax Officer Vs. M/s. Brij Lal Mehra & Sons, HUF Ward-1(1), Amritsar through Karta Sh. Dhian Chand Mehra, Bazar Sabunian, Amritsar [PAN:AAAHB 8142A] (Appellant) (Respondent) ITA No.401/Asr/2009 Assessment Year:1998-99 Income Tax Officer Vs. Smt. Chand Rani Mehra Ward-1(1), Amritsar C/o M/s Atma Ram Kanshi Ram Bazar Sabunian Amritsar [PAN:ABFPM 9398B] (Appellant) (Respondent) Appellant by: Sh. Amar Pal Meen (Ld. DR) Respondent by: None Date of hearing: 30.08.2019 Date of pronouncement: 04.09.2019 ORDER PER BENCH: Revenue Department has preferred captioned appeals against orders impugned herein passed by Ld. CIT(A) in 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, 4 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 04/09/2019. Sd/- Sd/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/09/2019 /PK/ Ps. 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 Asst. CIT, Circle-I, Amritsar v. Harjot Singh