IN INCOME TAX APPELLATE TRIBUNAL BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 951/Ahd/2016 (Assessment Year : 2008-09) Dy. CIT, Vs. Sadbhav Engineering Ltd., Central Circle 1(1), Sadbhav House, Opp. Low Garden Ahmedabad 380 009. Police Chowky, Ellisbridge, Ahmedabad -380 006. [PAN No. AADCS 0852 Q] (Appellant) .. (Respondent) Appellant by : Shri S. K. Dev, Sr. D.R. Respondent by : Shri Tushar P. Hemani, A.R. Date of Hearing 21.08.2019 Date of Pronouncement 05.09.2019 ORDER PER Ms. MADHUMITA ROY JUDICIAL MEMBER: instant appeal filed by Revenue is directed against order dated 29.07.2013 passed by Commissioner of Income Tax (Appeals) - I, Ahmedabad arising out of order dated 28.03.2013 passed by ACIT, Central Circle 1(1), Ahmedabad under section 143(3) r.w.s 153A of Income Tax Act, 1961 (hereinafter referred as to Act ) for Assessment Year (A.Y.) 2008-09. 2. At time of hearing, it was submitted by Ld.AR for assessee that appeal filed by Revenue is hit by recently issued CBDT Circular No.17 of 2019 dated 08/08/2019 revising previous thresholds pertaining to tax effects. It is inter alia -2- ITA No.951/Ahd/2016 DCIT vs. Sadbhav Engineering Ltd. Asst.Year 2008-09 noticed that CBDT vide Instruction No. F. No. 279/Misc/M-93/2018-ITJ dt. 20/08/2019 has observed that Circular No.17/2019 dated 08/08/2019 relating to enhancement of monetary limits is also applicable to all pending appeals. As per aforesaid Circular read with instructions, all pending appeals filed by Revenue are liable to be dismissed as measure for reducing litigation where tax effect does not exceed prescribed monetary limit which is now revised at Rs.50 Lakhs. In instant case, tax effect on disputed issues raised by Revenue is stated to be not exceeding Rs.50 lakhs and therefore appeal of Revenue is required to be dismissed in limine. 3. Learned DR for Revenue fairly admitted applicability of CBDT Circular No. 17 of 2019. Accordingly, appeal of Revenue is dismissed as not maintainable. However, it will be open to Revenue to seek restoration of its appeal on showing inapplicability of aforesaid CBDT Circular in any manner. 4. In result, appeal of Revenue is dismissed. This Order pronounced in Open Court on 05/09/2019 Sd/- Sd/- ( PRADIP KUMAR KEDIA ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 05/09/2019 Priti Yadav, Sr.PS -3- ITA No.951/Ahd/2016 DCIT vs. Sadbhav Engineering Ltd. Asst.Year 2008-09 /Copy of Order forwarded to : 1. / Appellant 2. / Respondent. 3. / Concerned CIT 4. ( )/ CIT(A)-I, Ahmedabad. 5. , / DR, ITAT, Ahmedabad 6. & /Guard file. / BY ORDER, //True Copy// / (Dy./Asstt. Registrar) / ITAT, Ahmedabad 1. Date of dictation 04.09.2019. 2. Date on which typed draft is placed before Dictating Member 04.09.2019 3. Other Member . 4. Date on which approved draft comes to Sr.P.S./P.S .. 5. Date on which fair order is placed before Dictating Member for pronouncement 6. Date on which fair order comes back to Sr.P.S./P.S . 7. Date on which file goes to Bench Clerk 8. Date on which file goes to Head Clerk ... 9. date on which file goes to Assistant Registrar for signature on order .. 10. Date of Despatch of Order Dy. CIT, Central Circle-1(1), Ahmedabad v. Sadbhav Engineering Ltd