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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 ..... .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], ITA No.35/Jab/19, ITA No.42/Jab/19, ITA No.44/Jab/19, ITA No.45/Jab/19, ITA No.46/Jab/19, ITA No.47 to 50/Jab/19, ITA No.51/Jab/19, 52/Jab/19, 53/Jab/19, 54/Jab/19, 58 to 59/Jab/19, 63/Jab/19, IT(SS)A No.03/Jab/14, ITA No.65/Jab/19, ITA No.66/Jab/19 ORDER PER BENCH: These appeals filed by the Revenue are directed against the orders by the Commissioner of Income Tax (Appeals)/s, relating to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rs. 50,00,000 or less. What it means, in plain words, is that when a Commissioner (Appeals) gives the taxpayer tax relief of upto Rs. 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 Tribunal gives the taxpayer relief of upto Rs. 1 crore in an appeal in an assessment year, the matter ends there and the relief so granted by the Tribunal cannot be challenged before the Hon'ble High Court, and that when Hon'ble High Court gives relief of upto Rs. 2 crore to the taxpayer in an appeal in an assessment year, that relief cannot be challenged before Hon'ble Supreme Court. These monetary threshold limits for filing of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 circular. The old circular, beyond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular. Shri Tushar Hemani, learned Senior Advocate, points out that the circular dated 8th August 2019 only gives further relief not only in terms of the monetary limits but also in terms of the manner in which the application of circular to orders dealing with more than one year is to made. Shri S N Divetia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-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 assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: "5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 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 effect may have occurred. It may also be that an appeal/s is otherwise saved by the exceptions listed at para 10 (scope of which stands widened vide amendment dated 20/8/2018) or para 11 of the Circular. Similarly, it may be that a CO/s bears an independent ground/s, raised for adjudication. Accordingly, liberty is hereby granted to the parties to, where so, move the Tribunal in this regard, in which case it shall, where satisfied on merits, recall an appeal/s or, as the case may be, a CO/s, for being heard on merits. Further, the recall of an appeal would be accompanied by the recall of the assessee's corresponding CO, if any, dismissed along with. Needless to add, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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