The Income Tax Officer, Amritsar. V. Shri Baljinderr Singh Chahal, Amritsar.

ITA 441/ASR/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7773 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-10-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 26-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINAMRA GUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K. SAINI, VICE PRESIDENT AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 37/ASR/2018 ASSESSMENT YEAR : 2013-14 THE ASST. CIT CIRCLE-2, JAMMU VS SHRI SACHIN VERMA PROP. M/S VERMA ORNAMENTS, COURT ROAD, RAMBAN PAN NO: ACVPV8160D APPELLANT RESPONDENT ASSESSEE BY : SHRI VINAMRA GUPTA, CA REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 36/ASR/2018 ASSESSMENT YEAR : 2013-14 THE ASST. CIT CIRCLE-2, JAMMU VS M/S H OTEL RAMBAN REGENCY, NATIONAL HIGHWAY, RAMBAN PAN NO: AAOFR4056M APPELLANT RESPONDENT ASSESSEE BY : SHRI VINAMRA GUPTA, CA REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 426/ASR/2017 ASSESSMENT YEAR : 2012-13 THE ITO WARD-3(3), SRINAGAR VS SH. TASADUQ HUSSAIN DEV PROP. M/S SARMAD TELECOMMUNICATION M/S ALPINE FOODS & M/S ALPINE MILK PRODUCTS, HUMAHAMA BUDGAM, KASHMIR PAN NO: ARAPD755IL APPELLANT RESPONDENT ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 355/ASR/2019 ASSESSMENT YEAR : 2015-16 THE DCIT CIRCLE-3, SRINAGAR VS M/S LADAKH ROADLINES SHAHEED GUNK OPP. CAPD STORE PARIMPORA, SRINAGAR PAN NO: BJQPB0534A APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 354/ASR/2019 ASSESSMENT YEAR : 2014-15 2 THE DCIT CIRCLE-3, SRINAGAR VS M/S LANDS END AUTOMOTIVE PVT. LTD. PARIMPORA, SRINAGAR PAN NO: BJQPB0534A APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 352/ASR/2019 ASSESSMENT YEAR : 2011-12 THE DCIT CIRCLE-3, SRINAGAR VS M/S HOTEL MOUNT VIEW PAHALGAM KASHMIR PAN NO: BJQPB0534A APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 351/ASR/2019 ASSESSMENT YEAR : 2009-10 THE ITO ANANTNAG, KASHMIR VS SHRI ISHAQ AHMAD KHAN S/O GHULAM AHMAD KHAN R/O CHURATH, KULGAM KASHMIR PAN NO: CENPK6842M APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITSS NO. 04/ASR/2019 ASSESSMENT YEAR : 1996 TO 2002 (BLOCK) THE DCIT CIRCLE-3, SRINAGAR VS SHRI ALTAF AHMED SHAH R/O PEERBAGH, AIRPORT ROAD SRINAGAR PAN NO: AMRI10307D APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITSS NO. 03/ASR/2019 ASSESSMENT YEAR : 1996 TO 2002 (BLOCK) THE DCIT CIRCLE-3, SRINAGAR VS SHRI SYED ALI S HAH GEELANI AIRPORT ROAD HYDERPORA SRINAGAR PAN NO: A2QPG8556N APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR 3 ITA NO. 793/ASR/2017 ASSESSMENT YEAR : 2009-10 THE ITO WARD-2(1), JAMMU VS SH. ARUN MAGOTRA PROP. ARUN TRADING COMPANY 104 PATOLI MAGOTRIAN, JAMMU PAN NO: AEJPM4029C APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 262/ASR/2017 ASSESSMENT YEAR : 2010-11 THE DCIT CENTRAL CIRCLE-II, JALANDHAR VS M/S MOVIE BOX RECORDS PVT. LTD. EK-216, PHAGWARA GATE, JALANDHAR PAN NO: AEJPM4029C APPELLANT RESPONDENT ASSESSEE BY : SHRI J.S. BHASIN REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 318/ASR/2017 ASSESSMENT YEAR : 2014-15 THE ITO WARD-5(2), AMRITSAR VS M/S JNR MITTER REAL ESTATE (P) LTD. 9, CANTONMENT, AMRITSAR PAN NO: AA BCJ6487E APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 433/ASR/2016 ASSESSMENT YEAR : 2008-09 THE ITO WARD-5(5) AMRITSAR VS SHRI SURJIT SINGH 29-D,GURU AMAR DASS AVENUE AJNALA ROAD, AMRITSAR PA N NO: ALNPS4128D APPELLANT RESPONDENT ASSESSEE BY : SHRI DALJEET SINGH MARWAHA, CA REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 441/ASR/2016 ASSESSMENT YEAR : 2010-11 THE ITO WARD-4(1) AMRITSAR VS SHRI BALJINDER SINGH CHAHAL S/O SHRI NATHA SINGH VILL, RAMANA CHAK, AMRITSAR PAN NO: AHLPC4755E APPELLANT RESPONDENT ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE REVENUE BY : SHRI CHARAN DASS, DR 4 ITA NO. 559/ASR/2016 ASSESSMENT YEAR : 2013-14 THE DCIT, CENTRAL CIRCLE JAMMU VS SH. PRADEEP NISCHAL PROP. M/S KANHA BANGLES, LAKHDATA BAZAR, JAMMU PAN NO: AEJPN4278C APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI CHARAN DASS, DR ITA NO. 557/ASR/2016 ASSESSMENT YEAR : 2010-11 THE DCIT, C ENTRAL CIRCLE JAMMU VS SH. NARESH SABHARWAL C-36, GULMOHAR PARK, SOUTH DELHI PAN NO: ADCPS8083N APPELLANT RESPONDENT ASSESSEE BY : SHRI DALJIT SINGH MARWAHA, CA REVENUE BY : SHRI CHARAN DASS, DR / DATE OF HEARING : 14/10/2019 / DATE OF PRONOUNCEMENT : 14/10/2019 / ORDER PER BENCH: ALL THE ABOVE APPEALS FILED BY THE DEPARTMENT ARISI NG OUT OF THE SEPARATE ORDERS PASSED BY DIFFERENT CIT(A) AS PER THE DETAIL S GIVEN BELOW: SL. NO. APPEAL NUMBER & ASSESSMENT YEAR DATE OF CIT/ CIT(A) ORDER OFFICE OF CIT/ CIT(A) 1 ITA NO. 73/ASR/2018 (A.Y. 2013-14) 20/07/2017 CIT (A) J&K JAMMU 2 ITA NO. 36/ASR/2018 (A.Y. 2013-14) 25/07/2017 CIT (A) J&K JAMMU 3 ITA NO. 426/ASR/2017 (A.Y. 2012-13) 21/03/2017 CI T(A) J&K JAMMU 4 ITA NO. 355/ASR/2019 (A.Y. 2015-16) 01/03/2019 CI T(A)-1, LUDHIANA 5 ITA NO. 354/ASR/2019 (A.Y. 2014-15) 07/02/2019 CI T(A)-1, LUDHIANA 6 ITA NO. 352/ASR/2019 (A.Y. 2011-12) 05/02/2019 CI T(A)-1, LUDHIANA 7 ITA NO. 351/ASR/2019 (A.Y. 2009-10) 07/02/2019 CI T(A)-1, LUDHIANA 8 ITA NO. 04/ASR/2019 (A.Y.1996-2002) 17/01/2019 CI T(A), JAMMU 9 ITA NO. 03/ASR/2019 (A.Y.1996-2002) 14/01/2019 CI T(A), JAMMU 10 ITA NO. 793/ASR/2017 (A.Y. 2009-10) 29/06/2017 C IT(A) J&K JAMMU 11 ITA NO. 262/ASR/2017 (A.Y. 2010-11) 23/02/2017 C IT(A)-1, JALANDHAR 12 ITA NO. 318/ASR/2017 (A.Y. 2014-15) 24/03/2017 C IT(A)-2, AMRITSAR 13 ITA NO. 433/ASR/2016 (A.Y.2008-09) 31/05/2016 CI T(A)-2, AMRITSAR 14 ITA NO. 441/ASR/2016 (A.Y. 2010-11) 30/05/2016 C IT(A)-2, AMRITSAR 15 ITA NO. 559/ASR/2016 (A.Y. 2013-14) 09/08/2016 C IT(A)-5, LUDHIANA 16 ITA NO. 557/ASR/2016 (A.Y. 2010-11) 30/08/2016 C IT(A)-5, LUDHIANA 2. DURING THE COURSE OF HEARING IT WAS A COMMON CON TENTION OF THE LD. COUNSELS PRESENT ON BEHALF OF THE DIFFERENT ASSESSE ES THAT THESE APPEALS FILED BY 5 THE DEPARTMENT ARE NOT MAINTAINABLE IN VIEW OF THE CIRCULAR NO. 17/2019 DT. 08/08/2019 ISSUED BY CBDT WHEREIN THE MONETARY LIMI T FOR FILING THE APPEALS BY THE DEPARTMENT BEFORE THE ITAT HAS BEEN INCREASED T O RS. 50,00,000/- FROM RS. 20,00,000/-. 3. IN THE RIVAL SUBMISSIONS THE LD. SR. DR SUBMITTE D 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 CO ME IN THE SPECIFIED TAX EFFECT LIMIT WILL NOT BE FILED. THE LD. COUNSELS AP PEARING ON BEHALF OF THE ASSESSEES VEHEMENTLY OPPOSED THE CONTENTION OF THE LD. SR. (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 P ARTIES 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. 17/20 19 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 N O. 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 O F 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 REDU CING LITIGATION. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY LIMITS FOR FILI NG OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS /APPEALS BEFORE SUPREME COURT FOR REDUCING LITIGATION. 6 APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) [PREVIOUS LIMIT) MONETARY LIMIT (RS.) (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 EFFEC T 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 ASSESSME NT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX E FFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILE D IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONE TARY LIMIT FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND CO MMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPEC T OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMI T 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 I S CRYSTAL CLEAR THAT THE ANOMALY IN THE EARLIER CIRCULAR NO. 3 OF 2018 DT. 1 1/07/2018 AT PAGE 5 HAS BEEN REMOVED AND THE LIMIT SPECIFIED IN PARA 3 OF THE EA RLIER CIRCULAR HAS BEEN ENHANCED. IT IS ALSO NOT IN DISPUTE THAT THE EARLIE R CIRCULAR WAS APPLICABLE RETROSPECTIVELY TO THE PENDING APPEALS / CROSS OBJ ECTIONS 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 L AKHS FOR FILING APPEALS BEFORE THE IT AT WOULD APPLY EQUALLY TO CROSS OBJECTIONS UNDER SECTI ON 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 MONET ARY LIMIT MAY NOT BE CONSIDERED HENCEFORTH. SIMILARLY, REFERENCES TO HIGH COURTS AN D 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 BEF ORE HIGH COURT AND SLPS/ APPEALS BELOW THESE LIMITS MAY NOT BE CONSIDERED HENCEFORTH . 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROSS OB JECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SCIHCS/TRIBUNAL AND IT SHALL ALSO APP LY RETROSPECTIVELY TO PENDING SLPS/ APPEALS/ CROSS OBJECTIONS/REFERENCES. PENDING APPEA LS 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 CIRCULA R NO. 3 / 2018 DT. 11/07/2018 ARE STILL INTACT WHICH IS CRYSTAL CLEAR FROM THE LA NGUAGE OF THE CIRCULAR NO. 17/2019 WHEREIN IT HAS BEEN MENTIONED THAT THERE IS ENHANCE MENT 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 7 CBDT IS ALSO APPLICABLE TO THE PENDING APPEALS AS H AS 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 TH E 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 I TO, WARD-3(2) AHMEDABAD VS. DINESH MADHAVLAL PATEL, AHMEDABAD& OTHERS WHERE IN IT HAS BEEN HELD IN PARA 5 TO 7 AS UNDER: 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND HAVI NG PERUSED THE MATERIAL ON RECORD, WE DO NOT HAVE SLIGHTEST OF HESITATION IN H OLDING THAT THE CONCESSION EXTENDED BY THE CBDT NOT ONLY APPLIES TO THE APPEAL S 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 T O REPLACE PARAGRAPH NOS. 3 AND 5 OF THE SAID CIRCULAR. THIS IS EVIDENT FROM TH E FOLLOWING EXTRACTS FROM THE CIRCULAR DATED 8 TH AUGUST 2019: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATI ON, IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APP EALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE TABLE FOR MONETARY LIMIT S SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETAR Y 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 FILIN G OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHERE COMPOSITE ORDE R 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 E FFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSEE. IF IN THE CASE OF AN ASSESSEE, THE DISPUT ED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RE SPECT 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. FURTHE R, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTH ORITY 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 M ONETARY LIMIT SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEP ARATELY' 8 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 INT ACT INCLUDES PARAGRAPH 13 OF THE AFORESAID CIRCULAR WHICH IS AS FOLLOWS: 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROS S OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SC/HCS/TRIBUNAL AND IT SH ALL ALSO APPLY RETROSPECTIVELY TO PENDING SLPS/ APPEALS/ CROSS OBJ ECTIONS/REFERENCES. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN P ARE 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 APP EALS IN ADDITION TO THE APPEALS TO BE FILED HENCEFORTH. 7. IN VIEW OF THE AFORESAID DISCUSSION ALL THE ABOV E APPEALS FILED BY THE DEPARTMENT ARE DISMISSED. 8. IN THE RESULT, ALL THE ABOVE APPEALS OF THE DEPA RTMENT ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 14/10/2019) SD/- SD/- (N. K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATE: 14/10/2019 AG COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE