Income Tax Appellate Tribunal - Chandigarh
Ito, W-5, Ambala vs Sh. Mohan Singh, Ambala on 21 August, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी" , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH "B", CHANDIGARH ी एन.के.सैनी, उपा य! एवं ी संजय गग%, या&यक सद(य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 562/Chd/2016 नधा रण वष / Assessment Year : 2009-10 The DCIT, बनाम Sh. Subodh Parkash Yamuna Nagar Circle, Yamuna Nagar Prop. M/s Aastha Trading Co.
O-3, Industrial Area, Yamuna Nagar
थायी लेखा सं./PAN NO: ABBPP0664K
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 526/Chd/2019
नधा रण वष / Assessment Year : 2010-11
The ITO, बनाम Sh. Rohit Vats,
Ward-3, Panchkula S/o Sh. Ram Gopal, Flat No. C-32
GH-94, Sector-20, Panchkula
थायी लेखा सं./PAN NO: AFPPV6434H
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 532/Chd/2016
नधा रण वष / Assessment Year : 2011-12
The ITO बनाम Sh. Shushil Kumar Bindal
Ward-4, Panchkula H.No. 58, Sec-9, Panchkula
थायी लेखा सं./PAN NO: ADLPB8529N
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : Shri Ajay Jain, CA
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 264/Chd/2016
नधा रण वष / Assessment Year : 2011-12
The ITO बनाम M/s S.A. Singh & Co. Shop 59
Ward- Sangrur Randhawa Bros & Co. New Grain
Market, Bhawanigarh
थायी लेखा सं./PAN NO: ABGFS8631J
अपीलाथ /Appellant यथ /Respondent
2
&नधा%)रती क+ ओर से/Assessee by : Shri Tej Mohand Singh , Adv. & Shri Rishibh Kapoor, Adv राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 874/Chd/2019 नधा रण वष / Assessment Year : 2012-13 The ITO, Aayakar Bhawan बनाम Sh. Satish Chander Malhotra Bhiuli, Mandi-175001 House No. 230/7, Upper Samkhetkar H.P. Mandi, H.P. थायी लेखा सं./PAN NO: ABOPM0754E अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 774/Chd/2019 नधा रण वष / Assessment Year : 2015-16 The ITO Ward-2 बनाम Sh. Keshan Chand Gupta Panchkula, Haryana House No. 31, Sector 15, Panchkula Now H.No. 766, Sector 8, Haryana थायी लेखा सं./PAN NO: ADAPG9536A अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : Sh. Vagish Sharma, CA राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 985/Chd/2019 नधा रण वष / Assessment Year : 2011-12 The ITO, W-2 बनाम Mr. Mukhtiar Singh S/o Sh. Narata Panchkula, Haryana Singh, Village Chowki Sector-22 Panchkula Haryana थायी लेखा सं./PAN NO: ACLPS0488H अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : Shri Ajay Jain, CA राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 1015/Chd/2019 नधा रण वष / Assessment Year : 2012-13 The ITO, W-6(3) बनाम The StarCo-operative Labour & Mohali, Punjab Construction Society Ltd.
H.No. 3232, Sector-70
Mohali, Punjab
थायी लेखा सं./PAN NO: AAJPD0748D
3
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 1021/Chd/2019
नधा रण वष / Assessment Years : 2012-13
The DCIT, CC-1 बनाम M/s Oswal Fashion (P) Ltd.
Office of DCIT, CC-1, SCO 1-6, G.T. Road (West), Jalandhar Bye
Ludhiana, Punjab Pass, Ludhiana, Punjab
थायी लेखा सं./PAN NO: AAACO2183R
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 142/Chd/2019
नधा रण वष / Assessment Year : 2012-13
The ITO, W-1, Mandi Gobindgarh HQ बनाम M/s Mahadev Steet Industries
Railway Road, Sirhind Fatehgarh Amloh Road, Mandi Gobindgarh
Sahib, Punjab Punjab
थायी लेखा सं./PAN NO: AABFM8662K
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : Shri Ashwani Kumar, CA
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 881/Chd/2019
नधा रण वष / Assessment Year : 2014-15
The ITO बनाम Sh. Mohan Singh
W-5, Ambala, Haryana S/o Mohinder Singh, Khera
Ambala, Haryana
थायी लेखा सं./PAN NO: CWXPS0274B
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 435/Chd/2019
नधा रण वष / Assessment Year : 2015-16
The ITO बनाम M/s Sunev Pharma Solution Ltd.
Ward (4) Plot No. 52, Industiral Area,
Panchkula, Haryana Phase-1, Panchkula, Haryana
4
थायी लेखा सं./PAN NO: AAKCS5651E
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 775/Chd/2019
नधा रण वष / Assessment Year : 2015-16
The ITO बनाम Sh. Ujjagar Singh S/o Sh. Dittu Ram
Ward-5, Panchkula, Haryana Village Manakpur Devilal, Kalka
Panchkula, Haryana
थायी लेखा सं./PAN NO: CSLPS1289N
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : None
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 1620/Chd/2018
नधा रण वष / Assessment Year : 2013-14
The DCIT बनाम M/s Satyam Auto Components Ltd.
Circle-5, Ludhiana, Punjab G.T. Road, Hero Nagar, Ludhiana
Punjab
थायी लेखा सं./PAN NO: AACCS2689E
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : Shri Subhash Aggarwal, Advocate
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA No. 868/Chd/2019
नधा रण वष / Assessment Year : 2011-12
The ITO Ward-2(3) बनाम Shri Jagdish Varinder Singh
Room No. 424, 4th Floor Aayakar House No. 97,Sector-9A
Bhawan, Chandigarh Chandigarh
थायी लेखा सं./PAN NO: AEYPS9629D
अपीलाथ /Appellant यथ /Respondent
&नधा%)रती क+ ओर से/Assessee by : Shri Ajay Jain, CA
राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR
आयकर अपील सं./ ITA Nos. 907 & 908/Chd/2019 नधा रण वष / Assessment Year : 2006-07 & 2008-09 The ITO, बनाम M/s Marvel Home Construction (P) Aayakar Bhawan, Room No. 106 Ltd.
Rishi Nagar, Ludhiana, Punjab Behind Gurudev Hospital, Barewell 5 Road, Ludhiana, Punjab थायी लेखा सं./PAN NO: AAECM4594N अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 1082/Chd/2019 नधा रण वष / Assessment Year : 2016-17 The ITO बनाम Sh. Rupinder Pal Ward, Sunam Road Prop. M/s Trishul Food, Ubhawal Patiala, Punjab Road, Sangrur, Punjab थायी लेखा सं./PAN NO: AAPPP1639K अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 265/Chd/2019 नधा रण वष / Assessment Year : 2014-15 ACIT,C-2(1) बनाम Sunil Guglani Chandigarh 104, Industrial Area, Phase-1 Chandigarh थायी लेखा सं./PAN NO: AHCPG6467A अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 280/Chd/2019 नधा रण वष / Assessment Year : 2013-14 The ACIT, C-6(1) बनाम S.E. Biz Infotech Ltd. Mohali, Punjab Plot No. IT-C-6,SE Biz Square I.T. Park, Sector 67, Mohali, Punjab थायी लेखा सं./PAN NO: AAFCS1248E अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 245/Chd/2019 नधा रण वष / Assessment Year : 2014-15 6 The DCIT बनाम Sh. Ram Saran Saluja CC-3, Ludhiana, Punjab Plot No. 274, Dhandari Khurd GT Road, Ludhiana, Punjab थायी लेखा सं./PAN NO: ADNPS1484N अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : Sh. Ashwani Kumar, CA राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 1076/Chd/2019 नधा रण वष / Assessment Year : 2013-14 The ITO,W-1(3) बनाम M/s Raj Kishan and Company Sector-17, Chandigarh H.No. 218, Sector 9 Chandigarh थायी लेखा सं./PAN NO: AAGFR8352N अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 266/Chd/2019 नधा रण वष / Assessment Year : 2010-11 The ACIT, Circle-2(1) बनाम M/s Punjab Alkalies & Chemicals Chandigarh Ltd. SCO 51-52,Sector-17-B Chandigarh थायी लेखा सं./PAN NO: AAACP9915E अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : Shri Vineet Krishan, Advocate राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR आयकर अपील सं./ ITA No. 1064/Chd/2019 नधा रण वष / Assessment Year : 2010-11 The ACIT, Circle-2(1) बनाम M/s Nalagarh Steel Rolling Mills Pvt. Chandigarh Ltd. Plot No. 111, Industrial Area, Phase- 1, Chandigarh थायी लेखा सं./PAN NO: AABCN5203C अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR 7 आयकर अपील सं./ ITA No. 949/Chd/2019 नधा रण वष / Assessment Year : 2015-16 The ITO (E) बनाम M/s Shree Geeta Kunj Amar Ashram BC Bazar, Ambala Cantt Trust, Jyotisar Haryana Kurukshetra, Haryana थायी लेखा सं./PAN NO: AAFTS5569P अपीलाथ /Appellant यथ /Respondent &नधा%)रती क+ ओर से/Assessee by : None राज(व क+ ओर से/ Revenue by : Shri Manjit Singh, CITDR सन ु वाई क+ तार ख/Date of Hearing : 21/08/2019
उदघोषणा क+ तार ख/Date of Pronouncement : 21/08/2019 आदे श/Order PER BENCH:
All the above appeals filed by the Department arising out of the separate orders passed by different CIT(A) as per the details given below:
Sl. Appeal Number & Assessment Year Date of CIT/ Office of CIT/ CIT(A) No. CIT(A) order 1 ITA No. 562/Chd/2016 (2009-10) 15/03/2016 CIT(A), Panchkula 2 ITA No. 526/Chd/2019 (2010-11) 18/01/2019 CIT(A)-3, Ludhiana 3 ITA No. 532/Chd/2016 (2011-12) 29/02/2016 CIT(A), Panchkula 4 ITA No. 264/Chd/2016 (2011-12) 22/01/2016 CIT(A), Patiala 5 ITA No. 874/Chd/2019 (2012-13) 07/03/2019 CIT(A)-2 ASR Camp at Palampur 6 ITA No. 774/Chd/2019 (2015-16) 06/03/2019 CIT(A) Panchkula 7 ITA No. 985/Chd/2019 (2011-12) 09/04/2019 CIT(A), Panchkula 8 ITA No. 1015/Chd/2019 (2012-13) 12/04/2019 CIT(A)-2, Chandigarh 9 ITA No. 1021/Chd/2019 (2012-13) 05/04/2019 CIT(A)-5, Ludhiana 10 ITA No. 142/Chd/2019 (2012-13) 27/11/2018 CIT(A), Patiala 11 ITA No. 881/Chd/2019 (2014-15) 31/03/2019 CIT(A), Panchkula 12 ITA No. 435/Chd/2019 (2015-16) 18/01/2019 CIT(A), Panchkula 13 ITA No. 775/Chd/2019 (2015-16) 13/03/2019 CIT(A), Panchkula 14 ITA No. 1620/Chd/2018 (2013-14) 12/10/2018 CIT(A)-2, Ludhiana 15 ITA No. 868/Chd/2019 (2011-12) 12/03/2019 CIT(A)-1, Chandigarh 16 ITA Nos. 907 & 908/Chd/2019 (2006-07 & 2008-09) 01/03/2019 CIT(A)-3, Ludhiana 17 ITA No. 1082/Chd/2019 (2016-17) 02/05/2019 CIT(A), Patiala 18 ITA No. 265/Chd/2019 (2014-15) 21/12/2018 CIT(A)-1, Chandigarh 19 ITA No. 280/Chd/2019 (2013-14) 31/12/2018 CIT(A)-2, Chandigarh 20 ITA No. 245/Chd/2019 (2014-15) 31/12/2018 CIT(A)-5, Ludhiana 21 ITA No. 1076/Chd/2019 (2013-14) 24/05/2019 CIT(A)-1, Chandigarh 22 ITA No. 266/Chd/2019 (2010-11) 04/12/2018 CIT(A)-1, Chandigarh 23 ITA No. 1064/Chd/2019 (2010-11) 17/05/2019 CIT(A)-1, Chandigarh 24 ITA No. 949/Chd/2019 (2015-16) 12/04/2019 CIT(A)- Karnal 8
2. During the course of hearing it was a common contention of the Ld. Counsels present on behalf of the different Assessees that these appeals filed by the Department are not maintainable in view of the Circular No. 17/2019 dt. 08/08/2019 issued by CBDT wherein the monetary limit for filing the appeals by the Department before the ITAT has been increased to Rs. 50,00,000/- from Rs. 20,00,000/-.
3. In the rival submissions the Ld. CIT DR submitted that the Circular No. 17/2019 dt. 08/08/2019 is not clearly retrospective in as much as it specifically states in para 4 that "the said modification shall come into effect from the date of issue of this Circular". It was stated that the aforesaid sentence clearly gives an impression that the said Circular is applicable after the date mentioned there in and thereafter the departmental appeals which come in the specified tax effect limit will not be filed. The Ld. Counsels appearing on behalf of the assessees vehemently opposed the contention of the Ld. CIT(DR) and they were unanimous in their arguments that the Circular must be held to have retrospective application and must equally apply to the pending appeals as well, since the present Circular only modifies the monetary limit earlier mentioned in Circular No. 3 of 2018 dt. 11/07/2018.
4. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case it is an admitted fact that the CBDT vide Circular No. 17/2019 enhanced the monetary limit to Rs. 50,00,000/- for not filing the appeal by the department before the ITAT, earlier this limit was specified at Rs. 20,00,000/- in the original Circular no. 03/2018 dt. 11/07/2018. Now vide the new Circular no. 17/2019 dt. 08/08/2019 the Tax Effect limit has been enhanced and this new Circular dt. 08/08/2019 read as under;
Circular No. - 17 of 2019 Date - 8th August 2019 Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court -
Amendment to Circular 3 of 2018 - Measures for reducing litigation. Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation.
9Appeals/SLPs in Income-tax Monetary Limit (Rs.) Monetary Limit (Rs.) matters [Previous Limit) (Revised Limit) Before Appellate Tribunal 20,00,000 50,00,000 Before High Court 50,00,000 1,00.00.000 Before Supreme Court 1,00,00,000 2.00.00,000 • The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit • Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit • In case where a composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately.
5. From the contents of the aforesaid Circular it is crystal clear that the anomaly in the earlier Circular no. 3 of 2018 dt. 11/07/2018 at page 5 has been removed and the limit specified in para 3 of the earlier Circular has been enhanced. It is also not in dispute that the earlier Circular was applicable retrospectively to the pending appeals / cross objections and para nos. 12 & 13 of the original Circular no. 03/2018 dt. 11/07/2018 read as under:
12. It is clarified that the monetary limit of Rs. 20 lakhs for filing appeals before the IT AT would apply equally to cross objections under section 253(4) of the Act. Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed. Filing of cross objections below the monetary limit may not be considered henceforth. Similarly, references to High Courts and SLPs/ appeals before Supreme Court below the monetary limit of Rs. 50 lakhs and Rs. 1 Crore respectively should be pursued for dismissal as withdrawn/ not pressed. References before High Court and SLPs/ appeals below these limits may not be considered henceforth.
13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SCIHCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.
6. Now the CBDT simply enhanced the monitory limit and the directions given earlier vide para nos. 12 & 13 of the Circular no. 3 / 2018 dt. 11/07/2018 are still intact which is crystal clear from the language of the Circular no. 17/2019 wherein it has been mentioned that there is enhancement of monetary limit and amendment to Circular no. 3 /2018 for reducing the litigation. We therefore are of the confirmed view that the amended Circular No. 17/2019 now issued by the CBDT is also applicable to the 10 pending appeals as has been specified in para 13 of the original Circular no. 3/2018 dt. 11/07/2018 and that the Department ought not have filed the appeals before the ITAT where the tax effect is Rs. 50 Lacs or less. For the aforesaid view we are also fortified by the decision dt. 14/08/2019 of the coordinate Bench i.e; ITAT, Ahmedabad Bench 'A' Ahemdabad in ITA No. 1398/Ahd/2004 for the A.Y. 1998-99 in the case of ITO, Ward-3(2) Ahmedabad Vs. Dinesh Madhavlal Patel, Ahmedabad& others wherein it has been held in para 5 to 7 as under:
5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8 th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8 th August 2019:
2. As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed, para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately"11
4. The said modifications shall come into effect from the date of issue of this Circular.
6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows:
13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references.
Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.
7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8 th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth.
7. In view of the aforesaid discussion all the above appeals filed by the Department are dismissed.
8. In the result, all the above appeals of the Department are dismissed.
(Order pronounced in the open Court on 21/08/2019 ) Sd/- Sd/-
संजय गग% एन.के.सैनी,
(SANJAY GARG ) ( N.K. SAINI)
या&यक सद(य/ Judicial Member उपा य! / VICE PRESIDENT
AG
Date: 21/08/2019
आदे श क! त#ल$प अ%े$षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आय' ु त/ CIT
4. आयकर आय' ु त (अपील)/ The CIT(A)
5. $वभागीय त न,ध, आयकर अपील.य आ,धकरण, च0डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File