The department filed 3 appeals, for all of whom the tax effect was less than Rs. 50 lakhs. Before the Hon’ble ITAT, the assessee argued that Circular No. 17/2019 dt. 08/08/2019 issued by CBDT increased the monetary limit for filing the appeals by the Department from Rs. 20 lakhs to Rs. 50 lakhs. As the circular had retrospective applicability, the present appeals were also covered by this circular and therefore the department appeals were to be dismissed. The Hon’ble ITAT held that Circular No. 17/2019 simply enhanced the monitory limit and the directions given earlier in Circular no. 3/2018 dt. 11/07/2018. Hence, the amended Circular No. 17/2019 is also applicable to the pending appeals as has been specified in para 13 of the original Circular no. 3/2018. Accordingly, the department appeals filed in the present case were to be dismissed.  (AY. 2018-19 & 2019-20)