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Income Tax Appellate Tribunal, JAIPUR BENCH ‘A’ JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 615/JP/2016
vk;dj vihy la-@ITA No. 115/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke ACIT, M/s Allen Career Institute, Vs. Circle-01, CP-6, Indra Vihar, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAEFA3972B vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Sh. Rajendra Singh (JCIT) fu/kZkfjrh dh vksj ls@Assessee by : Sh. Mahendra Gargieya (Adv.) lquokbZ dh rkjh[k@ Date of Hearing : 03.10.2019 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 03.10.2019 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM These appeals by the department are directed against the order dated 18.03.2016 & 25.11.2016 CIT (A), Kota for the assessment years 2011-12 & 2012- 13. As per the grounds of appeal, the tax effect calculated by the AO in respect of -JP-2016 & 115-JP-2017 ACIT, Kota vs. M/s Allen Career Institute, Kota the relief granted by the ld. CIT (A) which has been challenged in the present appeals are less than Rs. 50 lacs.
We have heard the ld. D/R as well as the ld. A/R. At the outset, we note that the tax effect in these appeals 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. 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Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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 (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 • 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. -JP-2016 & 115-JP-2017 ACIT, Kota vs. M/s Allen Career Institute, Kota • In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately.”
Accordingly, the appeals of the department are not maintainable being monetary limit is less than/not exceeding Rs. 50,00,000/-. 3. The department is at liberty to file the Miscellaneous Application in case the tax effect in these appeals is found to be more then Rs. 50,00,000/- or the case falls in any of the exceptions of the circular. 4. In the result, both the appeals of the department are dismissed.
Order pronounced in the open court on 03/10/2019.