Asstt. Commissioner of Income-tax, Circle-32(1), New Delhi v. Pallavi Sood
[Citation -2019-LL-0926-27]

Citation 2019-LL-0926-27
Appellant Name Asstt. Commissioner of Income-tax, Circle-32(1), New Delhi
Respondent Name Pallavi Sood
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 26/09/2019
Assessment Year 1989-90, 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1996-97, 1997-98, 01-04-1998-17-06-1999
Judgment View Judgment
Keyword Tags monetary limit • block period • tax effect
Bot Summary: AR brought to our attention that CBDT vide Circular No. 17/2019 dated 08th August 2019 has decided that the revenue would not prefer any appeal before the Tribunal if the tax effect is less than Rs. 50 lakhs. Now there is a latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein the CBDT has further enhanced the monetary limit for filing of appeal by the Department before the Income Tax Appellate Tribunal from Rs. 20 lacs to Rs. 50 lacs. The said circular also make reference to the earlier Circular No. 3/2018 dated 11.7.2018 and specially states that as a step towards further management of litigation, the Board has decided to enhance the monetary limit for filing of the appeals. For the sake of ready reference, the latest circular is reproduced hereunder : F. No.279/Misc. 2 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. It has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows: S.No Appeals/SLPs in income Monetary Limit tax matters 1. Para 5 of the circular is substituted by the following para: 5.


INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER IT(SS)A No. 32/Del/2014 Block Period : 1.4.1989 to 17.6.1999 Asstt. Commissioner of Vs. Pallavi Sood Income Tax, Y-72, Ground Floor, Circle 32(1), Hauz Khas New Delhi. New Delhi 110 016 PAN APUPS5251E (Appellant) (Respondent) Department by: Smt. Sulekha Verma, CIT (DR) Assessee by : Ms. Gargi Sethi, Advocate Date of Hearing 26/09/2019 Date of 26/09/2019 pronouncement ORDER PER SUDHANSHU SRIVASTAVA, JM: appeal filed by Revenue is directed against order of Ld. Commissioner of Income Tax (Appeals)-XXVI, New Delhi dated 20.3.2014 pertaining to assessment year/Block Period 1.4.1989 to 17.6.1999. 2. At outset of hearing itself, ld. AR brought to our attention that CBDT vide Circular No. 17/2019 dated 08th August 2019 has decided that revenue would not prefer any appeal before Tribunal if tax effect is less than Rs. 50 lakhs. Therefore, he pleaded that appeal of revenue be decided as per Instruction of CBDT. disputed amount is only Rs. 79,05,347/- tax on which is much less than Rs. 50 lakhs. 3. Now there is latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein CBDT has further enhanced monetary limit for filing of appeal by Department before Income Tax Appellate Tribunal from Rs. 20 lacs to Rs. 50 lacs. said circular also make reference to earlier Circular No. 3/2018 dated 11.7.2018 and specially states that as step towards further management of litigation, Board has decided to enhance monetary limit for filing of appeals. This circular is not in supersession of earlier circular but only amends monetary limits as well as gives clarification with regard to paragraph 5 of earlier circular. This inter alia means that all other conditions mentioned in earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that is, it will apply to all pending appeals. For sake of ready reference, latest circular is reproduced hereunder : F. No.279/Misc. 142/2007-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi. 8th August 2019 Subject: - 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.- 2 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 income Monetary Limit (Rs.) tax matters 1. Before Appellate Tribunal 50,00,000/- 2. Before High Court 1,00.00.000/- 3. Before Supreme Court 2,00,00,000/- 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 3 specified in para 3. In case where composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately. 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. 4. Further, CBDT vide circular dated 20th August, 2019 F.No.279/19- 93/2018-ITJ has clarified that it will apply to all pending appeals. Thus, in view of aforesaid circular, appeal of Revenue is dismissed as non-maintainable because tax effect is below Rs. 50 lakhs. 5. In result, appeal filed by Revenue is dismissed. Order pronounced in Open Court on 26th September, 2019. sd/- sd/- (T.S. KAPOOR) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26/09/2019 Veena Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi 4 Asstt. Commissioner of Income-tax, Circle-32(1), New Delhi v. Pallavi Sood
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