What did the Tribunal hold?

The Tribunal held that the appeal filed by the Department was not maintainable as the monetary limit involved was less than the prescribed limit. The matter was not covered by any exceptions.

The Department filed an appeal against the CIT(A)'s order for AY 2012-13. The Tribunal noted that the tax effect in the appeal did not exceed the revised monetary limit for filing appeals by the department.

What were the issues?

The primary issue was whether the Department's appeal was maintainable given the tax effect was below the monetary limit prescribed by CBDT circulars.

ITO vs M/S Apollo Animal Medical Group… | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 961/JP/2018

Hearing: 28/10/2020Pronounced: 20/01/2021

jktLo dh vksj ls@ Revenue by : Smt Runi Pal (ACIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.) & Miss Shivangi Samdhani (C.A.) a lquokbZ dh rkjh[k@ Date of Hearing : 28/10/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 20/01/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This appeal by the Department is directed against the order dated 22.05.2018 of ld. CIT(A)-I, Jodhpur (Camp at Jaipur) for the assessment year 2012-13.

We have heard both the parties and considered the relevant material on record. At the outset, we note that the tax effect in this appeal is not exceeding the monetary limit as revised by the CBDT vide 2 M/s Apollo Animal Medical Group Trust vs. ITO (E)

Circular dated 08.08.2019 for the purpose of filing of appeal by the department before the Income Tax Appellate Tribunal from Rs. 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Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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 (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 • 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. 3 M/s Apollo Animal Medical Group Trust vs. ITO (E) • 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 case where a composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately.”

Accordingly, the appeal of the department is not maintainable as monetary limit involved is less than/not exceeding Rs. 50,00,000/- and the matter not covered by any exceptions so specified.

In the result, appeal of the Department is dismissed.

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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