PER BENCH: These appeals by Department are against different assessee s and Cross objections/Appeals by some assessee s are heard together. These appeals have been filed against orders passed by respective Ld.CIT(A), in relation to different assessment years.

2. Ld. CIT.DR appeared on behalf of Revenue. In some appeals, assessees hasrecorded appearance through their representatives, while in others, assessees remained unrepresented.

3. We have heard the parties. It is found that pursuant to mandate of section 268A, CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal. Since tax effect involved in instant appeals is less than Rs.20,00,000/-, therefore they are not maintainable. The Ld.CIT.D.R., although supported orders of Ld.AO, could not controvert the fact that tax effect involved in these appeals is less than Rs.20,00,000/-.

4. On Going through above referred CBDT Circular, it is clear that it is applicable to all pending appeals with retrospective effect, and there is a clear-cut direction to the Department to either withdraw, or not press such appeals filed before the Tribunal, wherein tax effect is less than Rs.20,00,000/-. We are, therefore, of the view that all the above appeals are not maintainable, as tax effect in these appeals are admittedly less than Rs. 20,00,000/-.

5. The Ld.CIT.DR brought to our notice letter dated 20.08.2018 by Director (ITJ), CBDT, New Delhi addressed to All Principal CCITs in respect of para no. 10 of Circular dated 11.7.2018, enumerating certain exceptional instances where appeals filed by revenue should be contested, notwithstanding low tax effect. For the sake of convenience the same is reproduced as under:  10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entitled is less than the monetary limits specified in paragraph 3 above or there is no tax effect: (a) where the constitutional validity of the provisions of an Act or Rule is under challenge, or (b) where Board s order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) where revenue audit objection in the case has been accepted by the Department, or (d) where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account. (e) where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI). (f) cases where prosecution has been filed by the Department and is pending in the court. Ld.CIT DR, however, could not place any material on record to demonstrate that any of the appeals listed before us stands covered by amended para 10, vide letter dated 20.08.2018 by Director (ITJ), CBDT, New Delhi addressed to All Principal CCITs.

5.1. Under these circumstances, we dismiss all present appeals filed by Revenue with liberty to Department to prefer Miscellaneous Applications, if it is found that either tax effect is more than Rs.20,00,000/-, or appeal gets covered by revised para 10 of Circular dated 11.7.2018, vide letter dated

20.08.2018 of Director (ITJ), CBDT, New Delhi addressed to All Principal CCITs. Accordingly, appeals of the Revenue stand dismissed.

6. So far as cross objection/cross appeal filed by assessee in some appeals filed by revenue are concerned, we hold as under: In respect of CO No.99/del/2018 filed by assessee in ITA No. 1646/del/2018 is concerned Ld.AR did not pressed the grounds raised therein. Accordingly CO No.99/del/2018 stands dismissed as not pressed. In respect of CO No. 85/del/2017 filed by assessee in ITA No. 770/del/2017 and CO No. 283/del/2016 filed by assessee in ITA No. 3483/del/2016 are in support of the order passed by Ld. CIT (A) therein respectively. Since vide para 5-5.1 hereinabove, appeals filed by revenue is dismissed, CO number 85/del/2017 and CO No. 283/del/2016 becomes infructuous.

7. In the result, all appeals by Revenue as well as C.O. by assessee stands dismissed. The order pronounced in the open court on 24.08.2018. Sd/- Sd/- (R.K.PANDA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24/08/2018 Manga Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT ASSISTANT REGISTRAR