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TMI Blog2024 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... n to file appeal was taken on merits and without regard to the tax effect as involved. We accordingly dispose of this Application with liberty to the Applicant Revenue to file a fresh Application making out a case as would be required to be pleaded in terms of the clarification dated 19th June 2023 issued by the CBDT read with further Circular No. 5 of 2024 as noted by us herein above. At this stage, Respondent would submit that the CBDT has now issued a fresh circular dated 17th September 2024 which can also be taken into consideration. It is for the Revenue to take appropriate decision in this regard. - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Applicant : Mr. Suresh Kumar,. For the Respondent : Mr. Atul Jasani, Advocate. P.C. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une 2023 addressed to this Chief Commissioner of Income Tax (IT) (Western Zone), which read thus : 2. In connection with the above subject, I am directed to submit the following inputs in respect of the above : i. Circular 3 of 2018 dated 11.07.2018 provides guidance for filing appeals at relevant judicial fora. Para 3 of the same provides that appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits as laid out therein. Currently the monetary limits are as per Circular 17 of 2019 dated 08.08.2019. Further, para 4 of Circular 3 of 2018 lays down that, tax effect means the difference between the tax on total income assessed and the tax that would have been chargeable had such total income been reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ists a scheme of collegium, consisting of senior CcsIT, which after careful consideration approves/disapproves the filing of appeal. v. Appeals arising out of TDS cases in International Taxation charges involve disputes related to deduction of TDS on outward remittance/payments to non-resident deductees whose stay in India and filing of India and filing of Income-tax returns in the near future is not ascertainable. In such a situation to protect the interest of Revenue and considering the merits of the case, appeals may be filed. 3. In view of the above, the undersigned is directed to convey that these inputs may be suitably incorporated in the reply to be placed before the court in the next date of hearing in this matter after due briefing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the cases of TDS as contained in paragraph-4 of the said circular which prescribed the monetary limits, the CBDT has clarified that the same shall be applicable with the exceptions which are carved out in 3.1 (l) where decision to appeal/file SLP is taken on merits and without regard to tax effect and the monetary limits. In this view of the matter, the revenue would have to take a clear stand in so far as the present appeal is concerned, whether a decision to file appeal was taken on merits and without regard to the tax effect as involved. 7. We accordingly dispose of this Application with liberty to the Applicant Revenue to file a fresh Application making out a case as would be required to be pleaded in terms of the clarification dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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