DCIT, ROHTAK vs. SHRI SATVIR SINGH, ROHTAK

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ITA 4926/DEL/2016Status: DisposedITAT Delhi22 August 2019AY 2014-154 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the enhanced monetary limit specified by the CBDT. The appeal was dismissed in accordance with the CBDT's instructions.

What were the facts?

The Revenue filed an appeal before the ITAT. The assessee's disputed tax amount was Rs. 41,91,227. The CBDT had issued a circular enhancing the monetary limit for filing appeals to Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT given the tax effect and the prevailing CBDT circular regarding monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI AMIT SHUKLA & DR. B.R.R. KUMAR

For Appellant: Shri B.L. Mittal, Adv., Shri
For Respondent: Shri N.K. Bansal, Sr. DR, Shri B.L. Mittal, Adv., Shri
Hearing: 22/08/2019

The appeal filed by the Revenue is directed against the order of Ld. Commissioner of Income Tax (Appeals) Rohtak dated 4.7.2016 pertaining to the assessment year 2014-15.

2.

At the outset of the hearing itself, the ld. Sr. DR brought to our attention that CBDT vide Circular No. 17/2019 dated 08th August 2019 has decided that the revenue would not prefer any appeal before the Tribunal if the tax effect is less than Rs. 50 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the Instruction of the CBDT. The disputed amount is only Rs. 41,91,227/- tax on which is much less than Rs. 50 lakhs.

3.

Now there is a latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein the CBDT has further enhanced the monetary limit for filing of appeal by the Department before the Income Tax Appellate Tribunal from Rs. 20 lacs to Rs. 50 lacs. The said circular also make reference to the earlier Circular No. 3/2018 dated 11.7.2018 and specially states that as a step towards further management of litigation, the Board has decided to enhance the monetary limit for filing of the appeals. This circular is not in supersession of the earlier circular but only amends the monetary limits as well as gives clarification with regard to paragraph 5 of the earlier circular. This inter alia means that all the other conditions mentioned in the earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that is, it will apply to all the pending appeals. For the sake of ready reference, the latest circular is reproduced hereunder :

“F. No.279/Misc. 142/2007-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi. 8th August 2019 Subject: - 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.-

Reference is invited to the Circular No.3 of2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed. “2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:

S.No Appeals/SLPs in income Monetary Limit (Rs.) tax matters 1. Before Appellate Tribunal 50,00,000/- 2. Before High Court 1,00.00.000/- 3. Before Supreme Court 2,00,00,000/-

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