IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH JAIPUR BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM ITA No. 186/JP/2018 Assessment Year : 2010-11 ACIT, cuke M/s Durga Construction, Circle-1, Vs. 196-B, Talwandi, Kota Kota PAN/GIR No. AABFD3674Q Appellant Respondent Revenue by : Shri J. C. Kulhari (JCIT) Assessee by : Shri Devang Gargieya & Shri Hemang Gargieya (Adv.) Date of Hearing : 20.08.2019 Date of Pronouncement : 21.08.2019 ORDER PER: VIKRAM SINGH YADAV, A.M. This appeal by department is directed against order dated 08.11.2017 of ld. CIT (A), Kota for assessment year 2010-11. As per grounds of appeal, tax effect calculated by AO in respect of relief granted by ld. CIT (A) which has been challenged in present appeal is less than Rs. 50 lacs. 2. We have heard ld. D/R as well as ld. A/R. At outset, we note that tax effect in this appeal is not exceeding monetary limit as revised by CBDT vide Circular dated 08.08.2019 for purpose of filing of appeal by department before Income Tax Appellate Tribunal from Rs. 20,00,000/- to Rs. ITA No. 186-JP-2018 ACIT, Kota vs. M/s Durga Construction, Kota 50,00,000/-. For ready reference, we reproduce CBDT Circular No. 17 of 2019 dated 08.08.2019 as under :- Further Enhancement of Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation. Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation. Appeals/SLPs in Income- Monetary Limit (Rs.) Monetary Limit (Rs.) tax matters (previous limit) (Revised Limit) Before Appellate 20,00,000 50,00,000 Tribunal Before High Court 50,00,000 1,00,00,000 Before Supreme Court 1,00,00,000 2,00,00,000 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. No appeal shall be filed in respect of assessment year or years in which tax effect is less than monetary limit. 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. In case where composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately. Accordingly, appeal of department is not maintainable being monetary limit is less than/not exceeding Rs. 50,00,000/-. 2 ITA No. 186-JP-2018 ACIT, Kota vs. M/s Durga Construction, Kota 3. department is at liberty to file Miscellaneous Application in case tax effect in this appeal is found to be more then Rs. 50,00,000/- or case falls in any of exceptions of circular. 4. In result, appeal of department is dismissed. Order pronounced in open court on 21/08/2019. Sd/- Sd/- (Vijay Pal Rao) (Vikram Singh Yadav) Judicial Member Accountant Member Jaipur Dated:- 21/08/2019. Ganesh Kr. Copy of order forwarded to: 1. Appellant- ACIT, Circle -01, Kota 2. Respondent- M/s Durga Construction, Kota 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur 6. Guard File {ITA No. 186/JP/2018} By order, Asst. Registrar 3 ACIT, Circle-1, Kota v. Durga Construction