IN INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Sl. ITA CO No. A.Y. APPELLANT / RESPONDENT No CROSS . OBJECTOR 1 991/Bang/2018 2012-13 Dy. M/s Mysore Timber Commissioner Trading Company, of Income Tax, No.9, New Timber Yard Circle 5(2)(1), Layout, Mysore Road, Bengaluru. Bengaluru-560026. PAN AABFM9093Q. 2 1976/ Bang/2018 2009-10 Income Tax M/s Shri Nayak Officer Education Society, Exemptions), #899/3, Gaynag Bawdi Ward 1, Near Hazarat, Gulbarga. Junedi Darga, Vijayapur-586101. PAN AADAS8918B Appellants by : Shri Vinod Sharma, JCIT (DR) Respondents by : Ms/S/Shri Aman Pirgal, C.A and Smt. Prathibha, Advocate Date of hearing : 16.09.2019 Date of Pronouncement : 16.09.2019 ORDER PER BENCH: Both appeals filed by Revenue are directed against orders passed by ld CIT(A) in respective hands of assessees and they relate to asst. years mentioned in caption against each of parties. ITA Nos.1976 & 991/Bang/2018 Page 2 of 4 2. At outset, ld counsels appearing for assessees submitted that tax effect involved in issues contested by Revenue does not exceed 50 lakhs in each of these appeals. Accordingly it was submitted that Revenue is precluded from pursuing these appeals as per Circular No.17/2019 dated 8/8/2019 issued by Central Board of Direct Taxes, which has been clarified by CBDT as applicable to all pending appeals, vide its Instruction dated 20/8/2019. Accordingly, Ld A.Rs submitted that both these appeals are required to be dismissed in limine. 3. ld DR did not object to submissions made by counsels for assessees. 4. Accordingly we dismiss both appeals of Revenue in limine. However liberty is given to Revenue to move application for recall of order(s), if it is found that tax effect involved on issues disputed in appeals is more than 50 lakhs or if it is found that issues contested therein fall in category of exceptions prescribed by CBDT Circular or subsequently. 5. In result, both appeals of Revenue are dismissed. Order pronounced in open court on 16th September, 2019. Sd/- Sd/- (BEENA PILLAI) (B.R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, 16th September, 2019. Vms/ ITA Nos.1976 & 991/Bang/2018 Page 3 of 4 Copy to: 1. Appellant (s) / Cross Objector(s) 2. Respondent(s) 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. 6. Guard file By order Assistant Registrar ITAT, Bangalore. ITA Nos.1976 & 991/Bang/2018 Page 4 of 4 1. Date of Dictation 2. Date on which typed draft is placed before dictating Member . 3. Date on which approved draft comes to Sr.P.S 4. Date on which fair order is placed before dictating Member 5. Date on which fair order comes back to Sr. P.S. .. 6. Date of uploading order on website 7. If not uploaded, furnish reason for doing so .. 8. Date on which file goes to Bench Clerk 9. Date on which order goes for Xerox & endorsement 10. Date on which file goes to Head Clerk . 11. date on which file goes to Assistant Registrar for signature on order . 12. date on which file goes to dispatch section for dispatch of Tribunal Order . 13. Date of Despatch of Order. Dy. Commissioner of Income-tax, Circle-5(2)(1), Bengaluru v. Mysore Timber Trading Company