I.T.O., Ward-3(2), Jaipur v. Raj Kumar Daga
[Citation -2019-LL-0821-61]

Citation 2019-LL-0821-61
Appellant Name I.T.O., Ward-3(2), Jaipur
Respondent Name Raj Kumar Daga
Court ITAT-Jaipur
Relevant Act Income-tax
Date of Order 21/08/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags low tax effect
Bot Summary: As per grounds of appeal, tax effect in respect of relief granted by the ld. Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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 (previous 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 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. Since the tax effect is less than Rs. 50.00 lacs, the appeal of the revenue deserves to be dismissed.


IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR BEFORE SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 680/JP/2018 Assessment Year 2009-10 I.T.O., cuke Shri Raj Kumar Daga, Ward 3(2), Vs. 104, Navjeevan Complex, Station Jaipur. Road, Jaipur. PAN/GIR No. ABLPD 4731 F Appellant izR;FkhZ@Respondent Revenue by Ms. Anuradha (JCIT) Assessee by: None Date of Hearing 20/08/2019 Date of Pronouncement 21/08/2019 ORDER PER: R.C. SHARMA, A.M. This appeal by revenue is directed against order dated 23/02/1018 of ld. CIT(A), Kota for A.Y. 2009-10 in matter of order passed U/s 147/144 of Income Tax Act, 1961 (in short, Act). 2. As per grounds of appeal, tax effect in respect of relief granted by ld. CIT(A) works out to be less than Rs. 50.00 lacs, therefore, in view of CBDT circular No. 17/2019 dated 08/08/2019 this appeal deserves to be dismissed. 3. CBDT Circular No. 17 of 2019 dated 08.08.2019 reads as under:- 2 ITA No. 680/JP/2018 ITO Vs Raj Kumar Daga 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 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. 4. Since tax effect is less than Rs. 50.00 lacs, appeal of revenue deserves to be dismissed. Before parting with matter, it is made clear that department is at liberty to file Misc. application, if 3 ITA No. 680/JP/2018 ITO Vs Raj Kumar Daga tax effect is found to be more than Rs. 50.00 lacs or case falls in any of exceptions of circular. 5. In result, appeal of revenue is dismissed. Order pronounced in open court on 21st August, 2019. Sd/- Sd/- fot; iky (VIJAY PAL RAO) (RAMESH C SHARMA) Judicial Member Accountant Member Jaipur Dated:- 21st August, 2019 Copy of order forwarded to 1. Appellant-The I.T.O., Ward 3(2), Jaipur. 2. Respondent- Shri Raj Kumar Daga, Jaipur. 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur 6. Guard File (ITA No. 680/JP/2018) By order, Asst. Registrar I.T.O., Ward-3(2), Jaipur v. Raj Kumar Daga
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