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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 ..... t, 1961. As keeping in view the order passed in the case of Dinesh Mudhavlal patel [ 2019 (8) TMI 752 - ITAT AHMEDABAD ] we are of the view that the relaxation in the monetary limit in departmental appeals vide circular dated 8th August, 2019 shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. Thus, the contention of ld D.R. is dismissed. Accordingly, we dismiss the appeal filed by the Revenue without going into merits of the case. - SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER For the Assessee : Shri D.K.Sheth, AR For the Revenue : Shri Subhendu Dutta, DR ORDER Per C.M. Garg, JM This is an appeal filed by the revenue against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Department, or (d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/ undisclosed foreign bank account. (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/ Directorate General of GST Intelligence (DGGI). (f) Cases where prosecution has been filed by the Department and is pending in the Court. 5. Earlier in Circular No.3/2018, dated 11th July, 2018, it has been decided by the CBDT that departmental appeals may be filed on merits before Income Tax Appellate Tribunal and High Courts and SLPs/appeals before Supreme Court keeping in view the monetary limits and conditions speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed limit, i.e., Rs. 50,00,000/- for not filing the appeal, which is not maintainable as per the provisions of Section 268A of the Income Tax Act, 1961. 8. The coordinate bench of the Tribunal in ITA No. 1398/Ahd/2004, order dated 14.08.2009 has dismissed the appeals filed by the Revenue below the monetary limit of Rs. 50,00,000/- as prescribed by the CBDT vide Circular No. 17/2019, dated 8th August, 2019. The relevant observations of the Tribunal are as under :- 5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 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 file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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