INCOME TAX OFFICER, WARD-3-2, JAIPUR vs SHRI RAJ KUMAR DAGA, JAIPUR

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

Before: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM

Hearing: 20/08/2019Pronounced: 21/08/2019

vk;dj vihy la-@ITA No. 680/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke I.T.O., Shri Raj Kumar Daga, Vs. Ward 3(2), 104, Navjeevan Complex, Station Jaipur. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ABLPD 4731 F vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Ms. Anuradha (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by: None 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 23/02/1018 of ld. CIT(A), Kota for the A.Y. 2009-10 in the matter of order passed U/s 147/144 of the Income Tax Act, 1961 (in short, the Act).

As per grounds of appeal

, 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 ITO Vs Raj Kumar Daga 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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.”

Since the tax effect is less than Rs. 50.00 lacs, the appeal of the revenue deserves to be dismissed. Before parting with the matter, it is made clear that the department is at liberty to file Misc. application, if

In the result, appeal of the revenue is dismissed.

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 I.T.O., Ward 3(2), Jaipur. 1. izR;FkhZ@ The Respondent- Shri Raj Kumar Daga, 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. 680/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

INCOME TAX OFFICER, WARD-3-2, JAIPUR vs. SHRI RAJ KUMAR DAGA, JAIPUR