IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH JAIPUR Jh BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA No. 615/JP/2016 fAssessment Year : 2011-12 ACIT, cuke M/s Allen Career Institute, Circle-01, Vs. CP-6, Indra Vihar, Kota Kota PAN/GIR No. AAEFA3972B vihykFkhZ@Appellant Respondent ITA No. 115/JP/2017 Assessment Year : 2012-13 ACIT, cuke M/s Allen Career Institute, Circle-01, Vs. CP-6, Indra Vihar, Kota Kota PAN/GIR No. AAEFA3972B Appellant Respondent jktLo dh vksj ls@ Revenue by : Sh. Rajendra Singh (JCIT) Assessee by : Sh. Mahendra Gargieya (Adv.) Date of Hearing : 03.10.2019 Date of Pronouncement : 03.10.2019 ORDER PER: SANDEEP GOSAIN, JM These appeals by department are directed against order dated 18.03.2016 & 25.11.2016 CIT (A), Kota for assessment years 2011-12 & 2012- 13. As per grounds of appeal, tax effect calculated by AO in respect of ITA No. 615-JP-2016 & 115-JP-2017 ACIT, Kota vs. M/s Allen Career Institute, Kota relief granted by ld. CIT (A) which has been challenged in present appeals are 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 these appeals 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by Department before Income Tax Appellate Tribunal, High Courts and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 (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. 2 ITA No. 615-JP-2016 & 115-JP-2017 ACIT, Kota vs. M/s Allen Career Institute, Kota In case where composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately. Accordingly, appeals of department are 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 these appeals is found to be more then Rs. 50,00,000/- or case falls in any of exceptions of circular. 4. In result, both appeals of department are dismissed. Order pronounced in open court on 03/10/2019. Sd/- Sd/- fo e flag ; (Vikram Singh Yadav) (Sandeep Gosain) Accountant Member Judicial Member Jaipur Dated:- 03/10/2019. Ganesh Kr. Copy of order forwarded to: 1. Appellant- ACIT, Circle-01, Kota 2. Respondent- M/s Allen Career Institute, Kota 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur 6. xkMZ Guard File {ITA Nos. 615/JP/2016 & 115/JP/2017} By order, Asst. Registrar 3 ACIT, Circle-01, Kota v. Allen Career Institute