2019 (11) TMI 1804

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....modified Circular No. 3 of 2018 dt. 11/07/2018. Further, the CBDT in its circular F. No. 279/Misc./M-93/2018-ITJ, dt. 20/08/2019, has clarified that the revised monetary limits, so mentioned in Circular No. 17/2019 is applicable to all pending appeals. As per these circulars all the revenue appeals filed before the ITAT, having tax effect of less than Rs. 50,00,000/- have to treated as withdrawn. 2. The Ahmedabad Bench of the ITAT in the case of ITO vs. Dinesh Madhavlal Patel in ITA No. 1398/Ahd/2004, Assessment Year 1998-99, order dt. 14/08/2019, while disposing off the appeal along with 627 others appeals, held as follows:- "5. Having considered the rival submissions and having perused the material on record, we do not have sl....

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.... 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 w....