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TMI Blog2020 (7) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Wing of the Department does not fall in the category of the information received from external source being law enforcement agencies such as CBI/ED/DRI/SFIO/DGGI etc. as provided in the exception clause (e) of para 10 of the Circular No. 3/2018. Accordingly, the appeal of the revenue is not maintainable being the monetary limit is not exceeding as prescribed in the Circular No. 3/2018. - Decided against revenue. - ITA No. 1077/JP/2019 - - - Dated:- 8-6-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : Shri Ashok Kumar Gupta (Adv.) For the Revenue : Ms. Chanchal Meena (Addl. CIT) ORDER PER VIJAY PAL RAO, J.M. This appeal by the revenue is directed against the order dated 25th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation Wing which is a law enforcement agency. Thus the ld. D/R has submitted that the appeal of the revenue is maintainable and shall be decided on merits of the issue. 3. The ld AR appearing on behalf of the assessee has submitted that the appeal of the revenue is not maintainable as admittedly the tax effect of the appeal is not exceeding the monetary limits as provided in Circular No. 03/2018 dated 20/08/2018. The ld AR has further contended that the exception in para 10(e) of Circular No. 03/2018 is not applicable. In the present case, as the information received by the A.O. is an internal information and not from external law enforcing agency as prescribed in Clause (e) of para 10 of the said circular. 4. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exception as provided in para 10(e) of the Circular No. 3 of 2018. At the outset, we note that as per the original Circular No. 3 of 2018 these matters do not fall in the exception, however, the said circular was amended by the CBDT vide Notification dated 20.08.2018 and the amended para 10 of Circular No. 3 of 2018 reads as under :- 10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect : (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board s order, Notification, Instruction or Circular has been held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in large number of cases, ITATs and High Court have recognized the unique modus operandi involved in such scam and have passed judgements in favour of the revenue. However, in cases where some appellate for a have not given due consideration to position of law or facts investigated by the department, there is no remedy available with the department for filing further appeal in view of the prescribed monetary limits. 3. In this context, Board has decided that notwithstanding anything contained in any circular issued u/s 268A specifying monetary limits for filing of departmental appeals before Income Tax Appellate Tribunal (ITAT), High Courts and SLPs/appeals before Supreme Court, appeals may be filed on merits as an exception to said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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