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TMI Blog2019 (9) TMI 1714X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the revenue is not maintainable. 4. Ld. DR also fairly conceded that no doubt the tax effect involved in the appeal is less than Rs.50 lakhs, thus, bound by the Departmental Instruction, however, ld. DR drew our attention to para 10 of the Circular No.3/2018, dated 11th July, 2018, which has been modified by Circular dated 20th August, 2018 and in terms of said modification, the Departmental Representatives made a prayer that permission to pray for recall of the order may be granted in case any of the conditions in the reports made available by the AO subsequently show that the issues were required to be contested. The modified para is extracted hereunder: "10. Adverse judgments relating to the following issues should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Further, the CBDT amended the above Circular vide Circular No.17/2019, dated 8th August, 2019, whereby enhancing the monetary limits for filing of appeals by the Department before the Income Tax Appellate Tribunals, High Courts and SLPs/appeals before the Supreme Court as under :- 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 7. Going by the prescription of amended Circular No. 17/2019, dated 8th August, 2019, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in the appeal is admittedly less than the prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds Rs 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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