DCIT, Circle, Sikar v. Manoj Kumar Johari
[Citation -2019-LL-0821-143]

Citation 2019-LL-0821-143
Appellant Name DCIT, Circle, Sikar
Respondent Name Manoj Kumar Johari
Court ITAT-Jaipur
Relevant Act Income-tax
Date of Order 21/08/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: D/R. At the outset, we note that the tax effect in this appeal is not exceeding the monetary limit as revised by the CBDT vide Circular dated 08.08.2019 for the purpose of filing of appeal by the department before the Income Tax Appellate Tribunal from Rs. ITA No. 550-JP-2018 DCIT, Sikar vs. Shri Manoj Kumar Johari, Jaipur 20,00,000/- to Rs. 50,00,000/-. For ready reference, we reproduce the CBDT Circular No. 17 of 2019 dated 08.08.2019 as under :- Further Enhancement of Monetary limits for filing of appeals by the 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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 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 The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. Further, even in the 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 an assessment year or years in which the tax effect is less than the monetary limit.


IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH JAIPUR BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM ITA No. 550/JP/2018 Assessment Year : 2013-14 DCIT, Shri Manoj Kumar Johari Circle, Vs.Prop. M/s Art Palace, Sikar 250/3, Pratap Enclave, Pratap Nagar, Tonk Road, Jaipur PAN/GIR No. ADWPJ8870A Appellant Respondent Revenue by : Shri J. C. Kulhari (JCIT) Assessee by : None 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 16.02.2018 of ld. CIT (A)- 3, Jaipur for assessment year 2013-14. 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. None has appeared on behalf of assessee. We have heard ld. D/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. ITA No. 550-JP-2018 DCIT, Sikar vs. Shri Manoj Kumar Johari, Jaipur 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 (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. 550-JP-2018 DCIT, Sikar vs. Shri Manoj Kumar Johari, Jaipur 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/- (Vijay Pal Rao) (Vikram Singh Yadav) Judicial Member Accountant Member Jaipur Dated:- 21/08/2019. Ganesh Copy of order forwarded to: 1.The Appellant- DCIT, Circle, Sikar 2. Respondent- Shri Manoj Kumar Johari, Jaipur 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur 6. Guard File {ITA No. 550/JP/2018} By order,Asst. Registrar 3 DCIT, Circle, Sikar v. Manoj Kumar Johari
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