Loading judgment…
No AI summary yet for this case.
ITA-190-2009 (O&M) 2023:PHHC:149249-DB
This order shall dispose of three appeals i.e. ITA-190-2009, ITA- 592-2009 and ITA-709-2010 as common questions of law and facts are involved. 2. It has been brought to our notice that the tax effect in all the three appeals would be below the limit fixed by the Circular No.3 of 2018 issued by the Department of Central Board of Direct Taxes, New Delhi dated 11.07.2018 i.e. Rs.20 lakhs in ITA-190-2009, Rs.25,93,950/- in ITA-709-2010 and Rs.24,89,600/-in ITA-592-2009. The said Circular also provides that it is VANDANA 2023.11.29 10:30 I attest to the accuracy and integrity of this document
ITA-190-2009 (O&M) 2023:PHHC:149249-DB
applicable with retrospective effect in the pending appeals. The relevant clause reads as under:- “3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: Sr. No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 20,00,000 2. Before High Court 50,00,000 3. Before Supreme Court 1,00,00,000
XXX XXX 13. This Circular will apply to SLPs/appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/cross objections/ references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed.”
The said amount has further been enhanced to Rs.1 crore being the monetary limit vide Circular No.17/19 dated 08.08.2019. 4. Keeping in view the above, we are of the considered opinion that in view of Circular of the Revenue, the present appeals are to be dismissed as not maintainable. 5. Ordered accordingly. 6. Pending application(s), if any, shall also stand disposed of.
Whether speaking/reasoned:
Yes Whether reportable:
No VANDANA 2023.11.29 10:30 I attest to the accuracy and integrity of this document