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TMI Blog2015 (12) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue is less than ₹ 10 lac the oral request was rejected. However, by way of abundant caution liberty is granted to the Revenue that in case on receipt of the order the Assessing Officer finds that the tax effect is above ₹ 10 lac or in any other manner the Circular is not applicable, he would be at liberty to file a Miscellaneous Application pointing out these facts. We also taking note of the concerns expressed by the ld.CIT, DR and make it clear that as a result of the dismissal of the Revenue’s appeals on the ground of tax effect the said order would not act as a precedent where the tax effect is more in any subsequent or prior year where the Revenue would want to agitate the issues on similar grounds before the ITAT on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2193/Del/2014 CIT(A)-XI, New Delhi 20.1.2014 3304/Del/2014 CIT(A)-VI, New Delhi. 28.2.2014 2748/Del/2014 CIT(A)-XXVII, New Delhi. 18.2.2014 2722/Del/2014 CIT(A)-III, New Delhi. 04.2.2014 2745/Del/2014 CIT(A)-XXIII, New Delhi. 18.2.2014 2759/Del/2014 CIT(A)-XXIII, New Delhi. 19.2.2014 1934/Del/2014 CIT(A), Bareilly 17.1.2014 1936/Del/2014 CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by 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. As the evidence of not filing appeal due to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the same or any other assessment year. (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instruct ions or direct ions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case. (4) The Appel late Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instruct ions or direct ions issued under sub-sect ion (1) and the circumstances under which such appeal or application for reference was filed or not filed in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before Appel late Tribunal 10,00,000/ - 2 Before High Court 20,00,000/ - 3 Before Supreme Court 25,00,000/ - It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. 4. For this purpose, tax effect means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in any other manner the Circular is not applicable, he would be at liberty to file a Miscellaneous Application pointing out these facts. We also taking note of the concerns expressed by the ld.CIT, DR and make it clear that as a result of the dismissal of the Revenue s appeals on the ground of tax effect the said order would not act as a precedent where the tax effect is more in any subsequent or prior year where the Revenue would want to agitate the issues on similar grounds before the ITAT on merit. Accordingly, in the light of the submissions of the ld. DR and relying on the aforesaid Circular which as per judicial precedents is binding on the Revenue, the appeals of the Revenue are dismissed. Reliance is placed on orders dated 15.5.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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