ACIT, AJMER vs. SUDARSHNA SOMANI, KISHANGARH

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 474/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2007-08 cuke The ACIT, Smt. Sudarshna Somani Vs. Central Circle, H. No. 26/84, Ajmer. Near Jangid Dharmshala, Madanganj- Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BGUPS 7674 F vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt Runi Pal (ACIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhilesh Kataria (C.A.) alquokbZ dh rkjh[k@ Date of Hearing : 16/06/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21/06/2021 vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the Revenue against the order of ld. CIT(A)-2, Udaipur dated 22.02.2016 for the assessment years 2007-08.

2 ITA No. 474/JP/2016 ACIT vs. Smt. Sudharshna somani

by ITO, Ward-1, Kishangarh dated 12.04.2021 was also placed on record by ld. DR. The CBDT Circular No. 17 of 2019 dated 08.08.2019 reads 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 Circular No. 3/2018 dated 11th July 2018 has been replaced by Circular No. 17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts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 Monetary Limit (Rs.) (previous tax matters (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

3 ITA No. 474/JP/2016 ACIT vs. Smt. Sudharshna somani 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.”

Accordingly, the appeal of the department is not maintainable as monetary limit involved is less than/not exceeding Rs. 50,00,000/- and the matter not covered by any exceptions so specified.

In the result, appeal of the Department is dismissed as

withdrawn.

Order pronounced in the open Court on 21/06/2021. Sd/- Sd/- ¼ lanhi xkslkbZ ½ ¼foØe flag ;kno½ (Sandeep Gosain) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 21/06/2021. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- ACIT, Central Circle, Ajmer. 2. izR;FkhZ@ The Respondent- Smt. Sudarshna Somani, Kishangarh. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { ITA No. 474/JP/2016} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत