Is Notification No.-17 of 2019 dated 08th August 2019 applicable to Assesse who filed Appeal

Dear Experts,

Please refer 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.

Kindly let us know whether the above Revised Monetary Limit applicable to Assessee who already filed  Income Tax Appeal filed  against Income tax Department with either Income tax Applellate Tribunal or any High courts?

Thanks & Regards: Murugesan M