OD-8 ORDER SHEET ITAT 171 OF 2019 GA 2382 OF 2019 GA 2383 OF 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX -16, KOLKATA Versus SHRI YOGESH SHARMA BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 28th January, 2020. Appearance : Mr. Debasish Chowdhury, Adv. Mr. Madhu Jana, Adv. Re: GA No.2382 of 2019 : Court : Sufficient cause is shown. delay in preferring appeal is condoned. department is directed to register appeal immediately. GA No.2382 of 2019 is allowed. Re : ITAT No.171 of 2019 and GA No. 2383 of 2019 : Mr. Chowdhury, learned counsel for appellant submits that tax effect is below Rs. 1 crore. 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.171 of 2019) and stay application (GA No.2383 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs Principal Commissioner of Income-tax-16, Kolkata v. Yogesh Sharma