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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश आदेश / ORDER आदेश आदेश
These 342 appeals by the Revenue and 07 Cross objections
by the assessees relate to different assessees and different
assessment years. It has been fairly admitted by the ld. DR that the
tax effect in each of the appeals is less then Rs.50.00 lakh.
Recently, the CBDT has issued circular No.17/2019 dated 08-
08-2019 revising upward the monetary limits for filing of appeals
by the Department in Income-tax Cases before various appellate
forums. The earlier circular No.03/2018 dated 11-07-2018 fixed
monetary limit for filing of appeals by the Revenue before the
Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the
recent Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect
in all the appeals under consideration is less than the revised
monetary limit of Rs.50.00 lakh, we are not inclined to entertain
such appeals.
Certain concerns were expressed about the retrospective or
prospective operation of the Circular dated 08-08-2019. In this
regard, it is relevant to note that the Ahmedabad Bench of the
Tribunal vide its order dated 14-08-2019 in a bunch of appeals led
by ITO Vs. Dinesh Madhavlal Patel (ITA No.1398/Ahd/2004) has
laid down that the CBDT Circular No.17/2019 has retrospective
effect and applies to all the pending appeals.
At this juncture, it is pertinent to note that the CBDT vide
F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that
the revised monetary limits so mentioned in Circular No.17/2019
are applicable to all pending appeals. Not only that, it has further
been directed to the competent authorities to withdraw all such
appeals on or before 31-10-2019.
In view of the foregoing discussion and following the
precedent, we dismiss all the appeals filed by the Revenue. The
Cross objections filed by the assesses have become infructuous. It is
however clarified that if subsequently it is found by the concerned
AO that the tax effect in any particular appeal is more than the
prescribed monetary limit of Rs.50.00 lakh or the case is covered by
an exception, it will be open to the Revenue to move the Tribunal
for taking necessary action.
In the result, all the appeals and cross objections stand
dismissed.
Order pronounced in the Open Court on 29th August, 2019.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 29th August, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A) concerned 4. The CIT concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “सी” / DR ‘C’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 29-08-2019 Sr.PS 2. Draft placed before author 29-08-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *