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TMI BlogRevision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court - measures for reducing litigation - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Board's instruction No 3/2011 dated 09/02/2011 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Appellate Tribunal, High Courts and Supreme Court were specified. 2. In supersession of the above instruction, it has been decided by the Board that departmental appeals may be filed on merits before Appellate Tribunal, High Courts and Supreme Court keeping in view the monetary limits and conditions specified below. 3. Henceforth appeals shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: - S. No. Appeals in Income-tax matters Monetary Limit (in Rs.) 1. Before Appellate Tribunal 4,00,000/- 2. U/s 260 A before High Court 10,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year. However, in case of a 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, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed. In case where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department. Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value. As the evidence of not filing appeal due to this instruction may have to be produced in courts, the judicial folders in the office of CsIT must be maintained in a systemic manner for easy retrieval. 8. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such appeal was filed. 12. This issues under Section 268A (1) of the Income-tax Act 1961. Yours faithfully (Priyanka Singh) (OSD), ITJ, CBDT Copy to: * The Chairman, Members and all other officers in CBDT of the rank of Under Secretary and above. * DIT (PR,PP & OL), Mayur Bhawan, New Delhi for printing in the quarterly Tax Bulletin and for circulation as per usual mailing list. * The Comptroller and Auditor General of India * DIT(Vigilance), Mayur Bhawan, New Delhi * The Joint Secretary & Legal Advisor, Ministry of Law & Justice, New Delhi * All Directors of Income-tax, New Delhi and DGIT(NADT), Nagpur * ITCC (3 copies) * The DIT(Systems), ARA Centre, Jhandewalan Extension, New Delhi * NIC, M/o Finance for uploading o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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