OD3 ITAT No. 157 of 2019 GA No. 2143 of 2019 GA No. 2144 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax 1, Kolkata Versus M/s. Onprocess Technology India Pvt. Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 21st January 2020 Appearance: Ms. Sucharita Biswas, Advocate Mr. Asim Bhowmick, Advocate for appellant Mr. Pratyush Jhunjhunwala, Advocate, Mr. Udit Agarwal, Advocate for respondent Court: From records it appears that tax effect is below Rs. 1 crore. This position is not controverted by learned counsel for parties. 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. Accordingly, this appeal (ITAT No. 157 of 2019) and connected two applications (GA No. 2143 of 2019 and GA No. 2144 of 2019) 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-1, Kolkata v. Onprocess Technology India Pvt. Ltd