DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. MS. SUNITA SHEKHAWAT, JAIPUR

vk;dj vihy la-@ITA No. 573/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2008-09 D.C.I.T., cuke Ms. Sunita Shekhawat, Vs. Central Circle-3, 18, Siyaram Street, Tonk Road, Jaipur. Durgapura, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AFCPS 0392 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Ms. Anuradha (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rohan Sogani (CA) lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 21/08/2019 vkns'k@ ORDER PER: R.C. SHARMA, A.M. This appeal by the revenue is directed against the order dated 19/02/2018 of ld. CIT(A)-4, Jaipur for the A.Y. 2008-09 in the matter of order passed U/s 143(3) r.w.s. 153A of the Income Tax Act, 1961 (in short, the Act).

, tax effect in respect of relief granted by the ld. CIT(A) works out to be less than Rs. 50.00 lacs, therefore, in view of the 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 DCIT Vs Ms. Sunita Shekhawat 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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.  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.”

Order pronounced in the open court on 21st August, 2019.

Sd/- Sd/- ¼fot; iky jko½ ¼jes'k lh 'kekZ½ (VIJAY PAL RAO) (RAMESH C SHARMA) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 21st August, 2019 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant-The D.C.I.T., Central Circle-3, Jaipur. 1. izR;FkhZ@ The Respondent- Ms. Sunita Shekhawat, Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 573/JP/2018) 6. vkns'kkuqlkj@ By order,

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