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TMI Blog2019 (8) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... (SS) A No.11/Jab/17, IT(SS) A No.14/Jab/17, ITA No.31/Jab/17, ITA No.41/Jab/17, C.O.No.9/Jab/17 [In ITA No.41/Jab/17], ITA No.44/Jab/17, 46/Jab/17, 35/Jab/18, 41/Jab/18, 69/Jab/18, 110, 112/Jab/18, 190 to 192/Jab/18, C.O.No.15 to 17/Jab/17 [in ITA No.190 to 192/Jab/18], IT(SS)A No.13/Jab/17, ITA No.195/Jab/18, 198/Jab/18, 212/Jab/18, 222/Jab/18, C.O.No.24/Jab/18 [In ITA No.222/Jab/18], ITA No.225/Jab/18, C.O.No.25/Jab/18 [In ITA No.225/Jab/18], ITA No.226/Jab/18, C.O.No.26/Jab/18 [In ITA No.226/Jab/18], ITA No.227/Jab/18, C.O.No.27/Jab/18 [In ITA No.227/Jab/18], ITA No.228/Jab/18, C.O.No.28/Jab/18 [In ITA No.228/Jab/18], ITA No.229-231/Jab/18, ITA No.232/Jab/18, ITA No.233/Jab/18, ITA No.243-244/Jab/18, ITA No.245/Jab/18, ITA No.246/Jab/18, C.O.No.3/Jab/19 [In ITA No.246/Jab/18], ITA No.247/Jab/18, ITA No.248/Jab/18, C.O.No.1/Jab/19 [In ITA No.248/Jab/18], ITA No.250/Jab/18, C.O.No.2/Jab/19 [In ITA No.250/Jab/18], ITA No.252/Jab/18, IT(SS)A No.11-13/Jab/18, IT(SS)A No.16/Jab/18, IT(SS)A No.27/Jab/18, IT(SS)A No.31/Jab/18, IT(SS)A No.32/Jab/18, ITA No.01/Jab/19, ITA No.6 to 8/Jab/19, IT(SS)A No.6-7/Jab/19, ITA No.32/Jab/19, ITA No.33/Jab/19, C.O.No.5/Jab/19 [In ITA No.33/Jab/19], IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices of hearing are given only through the notice board. 2. It is in this backdrop that we are pleased to take note of a very pragmatic and taxpayer friendly policy decision by the Government of India for reducing the income tax litigation. Vide CBDT circular dated 8th August, 2019, the income tax department has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the taxpayers, wherein tax involved is below certain threshold limits, and announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, excluding interest- except when interest itself is in dispute, is ₹ 50,00,000 or less. What it means, in plain words, is that when a Commissioner (Appeals) gives the taxpayer tax relief of upto ₹ 50 lakhs in an appeal in an assessment year, the matter ends there and the relief so granted by the Commissioner (Appeals) cannot be challenged before this Tribunal, that when this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vation while giving effect to the circular dated 8th August, 2019. She, however, hastens to add that she is yet to have any specific instructions on the issue and she leaves it for the bench to take the appropriate call. Learned representatives appearing for the taxpayers vehemently oppose the suggestion implicit in her submissions. All of them are unanimous in their argument that the circular must be held to have retrospective application and must equally apply to the pending appeals as well. Shri J P Shah, Senior Advocate, points out that the circular dated 8th August 2019 is not a standalone circular and it is required to be read with the old circular no. 3 of 2018 which is what it seeks to modify. This circular, according to the learned counsel, only enhances the monetary limits and gives further relaxation. He urges us not to read the circular in a manner so as to nullify the underlying approach and object of reducing litigation. Shri Soparkar, learned Senior Advocate, submits that all that the present circular does is to modify the monetary limits and nothing more, and, therefore, it cannot be treated to follow any other approach other than the approach followed in the old ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8thAugust 2019: 2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly. the table for monetary limits specified in Para 3 of the Circular shall read as follows: S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the tax effect, in terms of the CBDT circular (supra), exceeds ₹ 50,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard. 9. In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the appeals filed by the Revenue are found to be non-maintainable and as all the related cross-objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. Ordered, accordingly. 6. In view of the foregoing, the Revenue s appeals and the assessees COs are being dismissed in limine as withdrawn/not pressed. 7. It may be clarified that though every care has been taken by the Registry of the Tribunal in identifying the listed appeals, it may yet be that some error in working the tax e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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