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TMI Blog2018 (11) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Revenue should not have filed the instant appeal before the Tribunal. - ITA No. 877/Del/2017 - - - Dated:- 1-10-2018 - Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM For the Assessee : Sh. V. K. Garg, Adv. For the Revenue : Sh. Surender Pal, Sr. DR ORDER PER N. K. SAINI, AM: This is an appeal by the department against the order dated 15.11.2016 of ld. CIT(A)-18, New Delhi. 2. During the course of hearing, learned counsel for the assessee, at the very outset, stated that the appeal filed by the department is not maintainable in view of Circular No.3/2018 dated 11.7.2018 issued by the CBDT wherein the monetary limit for tax effect for filing the appeal before the ITAT has been increased to ₹ 20 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without appreciating the clear and unambiguous provisions of the Act and on most issues the Revenue is in appeal against the said judgments. 4. We have considered the submissions of both the parties. In our opinion, the amended circular is not applicable to the facts of the present case rather it is covered by the original circular No.3/18 dated 11.07.2018, vide which the CBDT has revised the monetary limit to ₹ 20,00,000/- for not filing the appeal before the Tribunal, the said circular reads as under: Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Courtmeasures for reducing litigation-Reg. Reference is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total income been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (hereinafter referred to as disputed issues). Further, tax effect shall be tax including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against. 5. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) + (C - D) where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 1I5JCwas reduced by the amount of disputed issues under the said provisions: However, where the amount of dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not filing an appeal on the same disputed issues. The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or 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 and also bring to the notice of the Tribunal/ Court the provisions of sub section (4) of section 268A of the Income-tax Act, 1961 which read as under : (4) The Appellate Tribunal or Court, hearing such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of appeal shall not be governed by the limits specified in para 3 above and decision to file appeals in such cases may be taken on merits of a particular case. 12. It is clarified that the monetary limit of ₹ 20 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed. Filing of cross objections below the monetary limit may not be considered henceforth. Similarly, references to High Courts and SLPs/ appeals before Supreme Court below the monetary limit of ₹ 50 lakhs and ₹ 1 Crore respectively should be pursued for dismissal as withdrawn/ n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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