IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, B JAIPUR BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM ITA No. 796/JP/2019 Assessment Year : 2014-15 DCIT, cuke M/s J.C. Fashions Circle-6, Vs. 69, Jai Jawan Colony, Tonk Road, Jaipur. Jaipur. PAN/GIR No.: AAAFJ9370N Appellant Respondent Revenue by : Ms Anuradha (JCIT) Assessee by: None Date of Hearing : 20/08/2019 Date of Pronouncement: 21/08/2019 ORDER PER: VIJAY PAL RAO, J.M. This appeal by Department is directed against order dated 27.03.2019 of ld. CIT(A), Jaipur for assessment year 2014-15. As per grounds of appeal, tax effect calculated by AO in respect of relief granted by ld. CIT (Appeals) which has been challenged in present appeal is less than Rs. 50,00,000/-. ITA No. 796/JP/2019 DCIT vs. M/s J.C. Fashions 2. We have heard ld. D/R and considered relevant material on record. 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. 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and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 Monetary Limit tax matters (Rs.) (previous (Rs.) limit) (Revised Limit) Before Appellate Tribunal 20,00,000 50,00,000 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 2 ITA No. 796/JP/2019 DCIT vs. M/s J.C. Fashions 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/ judgment 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/-. 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. In result, appeal of department is dismissed. Order pronounced in open court on 21/08/2019. Sd/- Sd/- (Ramesh. C. Sharma) (Vijay Pal Rao) Accountant Member Judicial Member Jaipur Dated:- 21/08/2019. 3 ITA No. 796/JP/2019 DCIT vs. M/s J.C. Fashions *Santosh. Copy of order forwarded to: 1. Appellant- DCIT, Circle-6, Jaipur. 2. Respondent- M/s J.C. Fashions, Jaipur. 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File {ITA No. 796/2019} By order, Asst. Registrar 4 DCIT, Circle- 6, Jaipur v. J.C. Fashion