IN INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 474/Rjt/2012 (Assessment Year : 2009-10) Income Tax Officer, Vs. M/s. Pooja Shipping Co., Ward 2(4), 3, Wadi Plot, JR, Porbandar Porbandar [PAN No. AAJFP 4848 C] (Appellant) .. (Respondent) Appellant by : Shri Praveen Verma, Sr. D.R. Respondent by : Shri Chetan Agarwal, A.R. Date of Hearing 03.09.2019 Date of Pronouncement 05.09.2019 ORDER PER Ms. MADHUMITA ROY JUDICIAL MEMBER: instant appeal filed by Revenue is directed against order dated 12.06.2012 passed by Commissioner of Income Tax (Appeals) - Jamnagar arising out of order dated 27.12.2011 passed by ITO, Ward 2(4), Porbandar under section 144 r.w.s. 147 of Income Tax Act, 1961 (hereinafter referred as to Act ) for Assessment Year (A.Y.) 2009-10. 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 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 -2- ITA No.474/Rjt/2012 ITO Vs. M/s. Pooja Shipping Co., Asst.Year 2009-10 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/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 05/09/2019 Priti Yadav, Sr.PS /Copy of Order forwarded to : 1. / Appellant 2. / Respondent. 3. / Concerned CIT 4. ( ) / CIT(A) - Jamnagar. 5. , , /DR,ITAT, Rajkot 6. # / Guard file. / BY ORDER, //True Copy// / (Dy./Asstt.Registrar) , / ITAT, Rajkot 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 Income-tax Officer, Ward-2(4), JR, Porbandar v. Pooja Shipping Co