The D.C.I.T., Circle–2, Muzaffarnagar v. Vishwa Rattan
[Citation -2019-LL-0820-21]

Citation 2019-LL-0820-21
Appellant Name The D.C.I.T., Circle–2, Muzaffarnagar
Respondent Name Vishwa Rattan
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 20/08/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags disputed issues • monetary limit • specified tax • tax effect
Bot Summary: A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs and hence the appeal has to be dismissed in the light of the CBDT Circular No. 17/2019 dated 08.08.2019. DR vehemently stated that this Circular in not applicable to the existing appeals as it is prospective in nature. In our considered opinion, the language of the Circular 17/2019 dated 08.08.2019 clearly shows that it has referred to the earlier Circular 3/2018 and its amendment dated 20.08.2018 vide which monetary limit for filing of Income tax appeals by the department before the ITAT, Hon'ble High Court, SLP/and appeals before the Hon'ble Supreme Court have been specified. Reference is invited to the Circular No.3 of2018 dated 11.07.2018 of Central Board of Direct Taxes and its amendment dated 20th August. Para 5 of the circular is substituted by the following para: 5. As mentioned elsewhere by Circular 17/2019, the CBDT has further enhanced the monetary limit for filing of appeals and the same is amendment to Circular 3/2018. In light of the above, we are of the considered opinion that Circular No. 17/2019 shall also apply retrospectively to pending 6 appeals.


IN INCOME TAX APPELLATE TRIBUNAL, DELHI F BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.3942/DEL/2018 [A.Y 2013-14] D.C.I.T. Vs. Vishwa Rattan Circle 2, 977, Kothi Kahakashan, Khalapur Muzaffarnagar Meerut Road, Muzaffarnagar PAN No. ABRPR5332A [Appellant] [Respondent] Date of Hearing 20.08.2019 Date of Pronouncement 20.08.2019 Appellant by Sh. B. S. Raj Purohit, Sr. DR. Respondent by Sh. Naveen Kumar Gupta, Advocate ORDER PER N. K. BILLAIYA, AM: This appeal by Revenue is preferred against order of Commissioner of Income Tax [Appeals], Muzaffarnagar dated 11.04.2018 pertaining to assessment year 2013-14. 2 2. perusal of grievance of revenue shows that tax effect would be less than Rs. 50 lakhs and hence appeal has to be dismissed in light of CBDT Circular No. 17/2019 dated 08.08.2019. 3. ld. DR vehemently stated that this Circular in not applicable to existing appeals as it is prospective in nature. 4. In our considered opinion, language of Circular 17/2019 dated 08.08.2019 clearly shows that it has referred to earlier Circular 3/2018 and its amendment dated 20.08.2018 vide which monetary limit for filing of Income tax appeals by department before ITAT, Hon'ble High Court, SLP/and appeals before Hon'ble Supreme Court have been specified. It would be pertinent to refer to Circular No. 17/2019 which reads as under: Circular No. 17/2019 New Delhi. 8th August 2019 Subject: - Further Enhancement of Monetary limits for filing of appeals by Department before Income Tax 3 Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.- Reference is invited to Circular No.3 of2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that anomaly in said circular at para 5 may be removed. 2. As step towards further management of litigation. it has been decided by Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of Circular mentioned above and accordingly, table for monetary limits specified in Para 3 of Circular shall read as follows: S.No. Appeals/SLPs in IT matters Monetary 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/- 4 3. Further, with view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of circular is substituted by following para: "5. Assessing Officer shall calculate tax effect separately for every assessment year in respect of disputed issues in case of every assessee. If, in case of assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which tax effect in respect of disputed issues exceeds monetary limit specified in para 3. No appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit specified in para 3. Further, even in 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 assessment year or years in which tax effect is less than monetary limit specified in para 3. In case where composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately." 5 4. said modifications shall come into effect from date of issue of this Circular. 5. same may be brought to notice of all concerned. 6. This issues under section 268A of Income-tax Act, 1961. 7. Hindi version will follow. 5. As mentioned elsewhere by Circular 17/2019, CBDT has further enhanced monetary limit for filing of appeals and same is amendment to Circular 3/2018. We find that Clause 13 of Circular 3/2018 reads as under: Circular will apply to SLPs/appeals/cross objections /references to be filed henceforth in Hon'ble Supreme Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. Pending appeals below specified tax limits in para 3 above may be withdrawn/not pressed. 6. In light of above, we are of considered opinion that Circular No. 17/2019 shall also apply retrospectively to pending 6 appeals. In that view of matter, appeals filed by Revenue stand dismissed. 7. In result, appeal filed by Revenue in ITA Nos. 3942/DEL/2018 stand dismissed. order is pronounced in open court on 20.08.2019. Sd/- Sd/- [PAVAN KUMAR GADALE] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20th August, 2019 Copy forwarded to 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi 7 Date of dictation 20.08.2019 Date on which typed draft is placed before 20.08.2019 dictating Member Date on which typed draft is placed before 20.08.2019 Other Member Date on which approved draft comes to 20.08.2019 Sr.PS/PS Date on which fair order is placed before 20.08.2019 Dictating Member for pronouncement Date on which fair order comes back to 20.08.2019 Sr.PS/PS Date on which final order is uploaded on website of ITAT Date on which file goes to Bench Clerk Date on which file goes to Head Clerk date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order D.C.I.T., Circle2, Muzaffarnagar v. Vishwa Rattan
Report Error